Enhancing Pedagogy and Learning Outcomes in Financial Accounting: A Case Study of Higher Education Institutions in South Africa

Abstract

This study explores innovative strategies to enhance instruction and learning in financial accounting within higher education institutions in South Africa. Acknowledging the dynamic nature of the business environment and the evolving learner demands, the research investigates various approaches for optimizing educational outcomes. Through a comprehensive literature review, the study identifies contemporary challenges in financial accounting education and underscores the importance of adapting teaching methods to foster a deeper understanding of complex accounting principles. This research aims to bridge the gap between secondary school outputs and the expectations of tertiary financial accounting programs. The study examines systemic factors affecting financial accounting education and employs a self-study narrative approach, utilizing reflexive praxis to delve into the lived experiences of accounting lecturers. The findings, presented through thematic analysis, illustrate the reflective practices of higher education lecturers, providing valuable insights for professional development and growth in the accounting field. The paper advocates for diverse pedagogical approaches to address the challenges faced by accounting educators, emphasizing strategies to overcome teaching impediments. This article aims to enhance the success of post-secondary teaching and learning in the accounting discipline in South Africa, considering the quality of students transitioning from secondary education and their expectations upon entering tertiary education.