Factors Influencing Accounting Education in South Africa: A Critical Interpretive Synthesis of Teachers’ and Students’ Perspectives

Published: 2026-09-30
Author(s): Moses Thabang Hlongoane & Oluwaseun Emmanuel Bankole
Abstract:
Background: Accounting education plays a crucial role in South Africa by developing graduates, improving financial literacy, and strengthening the workforce. Despite its significance, the discipline continues to experience persistent challenges such as poor learner performance, high failure rates, delayed graduation, and declining enrolment.
Objective: This study explored literature concerning perception of lecturers and students concerning accounting education in South Africa. Also, it examined factors influencing accounting education as well as strategies to improve accounting education in South Africa.
Method: Qualitative research design was adopted. This study synthesised evidence on teachers’ and students’ perspectives on factors affecting accounting education and the practical strategies needed to improve the field using the Critical Interpretive Synthesis (CIS) approach. Literatures were sourced from Scopus, EBSCO, Google Scholar, African Journal Online (AJOL) and Education Resources Information Center (ERIC) in line with the PRISMA 2020 framework. Results: Findings revealed that many students struggle with the transition from secondary to tertiary education due to weak foundational knowledge, inadequate numeracy and academic literacy skills, and limited practical exposure to accounting applications. The reviewed literatures indicate that curriculum overload, frequent policy changes, overcrowded classrooms, inadequate resources, and insufficient institutional support were concerns of teachers. Additional barriers such as poverty, historical inequalities, language difficulties, and regional disparities further hinder effective learning.
Conclusion: This study concludes that quality of accounting education depends on a combination of several factors rather than a single issue and problem areas can be addressed by adopting student-centred approaches to education, provision of inclusive and multilingual classrooms, teacher empowerment and curriculum development.
Unique Contribution: This study offered literature-based insight into factors affecting accounting education in South Africa from the perspective of students and teachers and; strategic measures presented by literature to improve accounting education in South Africa.
Key Recommendation: Accounting educators should adopt learner-centric and practice-based pedagogical techniques, which focus on problem solving, collaboration, case studies, and continuous formative assessment, to enhance conceptual knowledge and engagement.
Keywords: Accounting education, Challenges, Teachers, Students, South Africa
Issue IJSSAR Volume 4, Issue 3, September 2026
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Copyright Copyright © 2026 Moses Thabang Hlongoane & Oluwaseun Emmanuel Bankole

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Journal Identifiers
eISSN: 3043-4459
pISSN: 3043-4467


Last Updated: May 31, 2026