Grade 10 Learners’ Perception of Accounting Subject in Selected O.R. Tambo Coastal District Schools

Abstract

This qualitative study explores Grade 10 learners’ perceptions of accounting within selected schools in the O.R. Tambo Coastal District. Employing a phenomenological approach, data were gathered through semi-structured interviews with four learners and four teachers from two secondary schools. The research design facilitated an in-depth understanding of participants’ lived experiences and perceptions regarding accounting education. The study is guided by Bandura’s (1986) Social Cognitive Theory, which posits that personal factors, environmental influences, and observational learning shape individuals’ behaviours and perceptions. This framework helps to understand how peer attitudes, resource availability, and teacher support influence learners’ perceptions of accounting. Data collection was conducted using semi-structured interview guides developed to probe learners’ and teachers’ perceptions, experiences, and challenges related to accounting. The interview questions focused on understanding factors that shape perceptions, perceived difficulties, relevance, and resource availability. The interviews were audio-recorded with participants’ consent, transcribed verbatim, and used for analysis. Data were analysed thematically following Braun and Clarke’s (2006) six-phase process. The steps included familiarisation with the data, generating initial codes, searching for patterns, reviewing themes, defining and naming themes, and producing the final report. NVivo software supported the coding process, enabling systematic organisation and identifying core themes such as perceived difficulty, resource constraints, and peer influence. Member checking was employed to validate the findings, and triangulation of data sources enhanced credibility. The analysis provided insights into the factors influencing learners’ perceptions of accounting, highlighting areas for targeted intervention.