Exploring the quality of Grade 12 accounting education textbooks

Abstract

The availability of quality textbooks is one of the critical factors in the enhancement of teaching and learning in accounting. What makes a high-quality textbook depends on the presence of certain characteristics for specific subject area and curriculum requirements. However, following the reintroduction of textbooks into the South African school curriculum, there appear to be limited studies on the quality of textbooks particularly in accounting. This article explores the quality of Grade 12 accounting textbooks in terms of content, structure and organisation, guidance and support and assessment tasks. Two Grade 12 accounting textbooks were purposively sampled because of their popularity and accessibility to analyse their quality using qualitative content analysis. Findings revealed that although Book B is found to be in line with the curriculum in terms of content, Book A had a greater propensity to engage and stimulate learning as it offered better guidance and support to the teachers and learners than Book B. The identified shortfalls mean that the teachers who are using Book B will have to consult other books as the book is lacking in fully supporting teachers. The recommendation is that at least two textbooks should be prescribed especially in Grade 12 to supplement each other. This article offers insight into the quality of Grade 12 accounting textbooks used in South African Schools. It is therefore imperative for accounting teachers and subject specialists to be circumspect when choosing prescribed textbooks. The article also has implications for textbook producers and the Department of Education in their quest to enhance learning.