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Research Article

Implementing constructivist teaching to foster inclusive educational practices in accounting programmes

Received 14 Jul 2023, Accepted 05 Jun 2024, Published online: 30 Jun 2024
 

ABSTRACT

The global underperformance of underrepresented students in accounting programmes is a significant concern. Existing literature identifies socialisation, identity, and literacy deficiencies as factors contributing to this disparity. In South Africa, challenges are compounded by numeracy and literacy skills gaps. Prior interventions have focused on addressing student inadequacies. However, this paper presents a novel contribution by elucidating how accounting educators can facilitate positive outcomes for underrepresented students through constructivist pedagogical principles. Twenty-one Black African chartered accountants reflected on their university experiences during their accounting studies. Insights from interviews underwent thematic analysis aligned with constructivist principles, revealing a prevailing sense of exclusion. Recommendations for promoting inclusive teaching practices include educators redefining their role as facilitators of learning, embracing diversity, fostering reflective practice, introducing tailored study techniques, and promoting peer learning and mentorship. These strategies aim to create a supportive environment nurturing student curiosity and collaboration, aiding their learning journey.

Acknowledgments

The author would like to thank Professor June Pym for her constructive input. She would also like to thank the journal’s editorial team and the two anonymous reviewers for their patience and valuable input throughout the review process. A last thank you to Professor Theresa Hammond, who supervised the PhD study that contributed to this output.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Data availability statement

Not applicable.

Data deposition

Not applicable.

Supplemental online material

Not applicable.

Notes

1 DHET (Citation2023) has monitored the progress of groups of students from their initial enrolment in higher education in 2000 until 2022. In all aspects of academic achievement, Black African students demonstrate lower performance compared to students of other racial backgrounds, and those who do manage to graduate typically take longer than their counterparts from other racial groups.

2 Black African student population in public HEIs has doubled from 43% in 1994 to 81% in 2020 (DHET, Citation2023).

3 The South African Institute of Chartered Accountants (SAICA) governs the profession. Only members of the SAICA are entitled to use the designation ‘Chartered Accountant (South Africa),’ abbreviated ‘CA(SA)’ (SAICA, Citation1993).

4 Integration occurs when students retain their culture while accepting and adapting to the university. Assimilation involves alienating one's culture to embrace the host (university) culture fully. Conversely, separation entails distancing oneself from the university (more narrowly, the culture of the engrained within particular qualifications) culture to prioritise one's own culture, whilst marginalisation refers to disassociating from both the host culture and one's own culture (Culhane, Citation2004 as cited in Adonis & Silinda, Citation2021).

6 Despite 11 official languages in South Africa, HEIs predominantly use only two instructional languages – English and Afrikaans (Thomas & Maree, Citation2021). In their paper, these authors emphasise how because of South Africa’s history, language and race are synonymous.

7 I acknowledge that other constructionist interventions not reported in the literature may have been implemented in existing programmes (and are therefore not accounted for here).

8 Thuthuka Bursary Fund – This scholarship programme is offered by the SAICA for Black African and Mixed-Race students who want to study to become chartered accountants. https://www.saica.org.za/initiatives/thuthuka/apply-to-the-thuthuka-bursary-fund.

9 There are various other accounting qualifications offered in public HEIs accredited by other professional bodies such as the Association of Chartered Certified Accountants, South African Institute of Professional Accountants, and the Chartered Institute of Management Accountants, amongst other. Those programmes are, however, independently accredited, and therefore not considered within this paper.

10 At the time of the interviews, all participants had graduated and attained their professional qualifications, i.e. designation as Chartered Accountants. Hence, the interviews were reflective (Refer to the data collection section).

11 SAICA membership statistics show a population of 53 039 at 31 December 2023 (https://saicawebprstorage.blob.core.windows.net/uploads/2024_Website_Membership_Statistics-January-to-December.pdf).

12 Attaining the qualification between 2016 and 2022 ultimately translated into the participants having accessed and completed the pathway to certification any time after the implementation of the national transformation agenda for the profession through the National Development Plan in 2010 (National Planning Commission, Citation2011), as discussed in the introduction.

13 Name of the institutions are concealed.

14 ‘Coeducation and Curricula Coeducation is the integrated education of males and females at schools and learning facilities. Coeducational schools reflect the diversity of society. Co-ed schools typically offer a curriculum accessible to all students and encourages a wide range of learning opportunities.’ https://education-blog.williamwoods.edu/2021/09/education-leadership-the-pros-and-cons-of-co-ed-vs-single-sex-education/.

15 The majority of the participants interviewed attended public high schools.

16 The history of South Africa dictates that privilege is associated with the white race (Mpofu, Citation2015).

17 To be privileged as an African Black South African is to enjoy similar access to resources as the previously privileged white minority (Carpenter & Phaswana, Citation2021). In context, this student was born and raised in a wealthy suburb, attended only private schools, and had both parents who were professionals, which is rare for African-Black communities (Nkomo, Citation2015).

18 Not her real name.

19 Euphemism used by the participant to describe Black African students.

20 While extant studies show that some of the principles have been applied within accounting studies, they often do not take into consideration the effects on students with diverse educational backgrounds.

21 The National Student Financial Aid Scheme [NSFAS] is a government-funded organisation founded in 1996, tasked with providing financial support to enable access to and success in higher education for low-income and working-class families who would otherwise face barriers to pursuing their studies due to financial constraints (NSFAS, Citation2022).

Additional information

Funding

None.

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