The study investigated the phasing out of accounting at the Further Education and Training (FET) level in

Limpopo Province. This study employed a qualitative approach to explore challenges that led to the phasing

out of accounting. Literature from primary and secondary sources was reviewed to collect detailed insights.

Participants of this study were purposively selected. This was followed by interviews with one (1) Provincial

Subject Coordinator, ten (10) Subject Advisors, and ten (10) Principals in Limpopo Province. The data

collected was coded, transcribed, and analyzed thematically using verbatim. Based on the investigations

conducted in the Limpopo Province in district offices, and schools, critical factors such as a decrease in the

number of learners enrolled for Accounting, improper teaching qualifications for Accounting, career guidance

not offered properly, and results-driven conditions set by the Government. Addressing these factors may lead

Literacy, Teacher Qualifications,

Accounting, as the language of business, plays a crucial role in shaping financially literate individuals who are

equipped with the skills to make informed decisions in personal and professional settings. According to

Jackson & Smoody (2021), accounting serves as the backbone for understanding and managing finances, a key

competence in today's economy, as all sectors depend on it. The skills gained through the accounting subject,

such as budgeting, financial analysis, and record-keeping, provide learners with a foundation for

ultimately affecting their employability and ability to contribute to economic growth. The phasing out of

accounting as a subject area could lead to a generation of financially illiterate individuals, ill -prepared to

manage personal finances and contribute meaningfully to the financial sector, which may hinder both

individual and national economic advancement.

Educational policies prioritize Science, Technology, Engineering, and Mathematics (STEM) subjects and the

modernization of curricula to meet global economic needs. For instance, the South African National

Curriculum and Assessment Policy Statements (CAPS) highlight a growing focus on integrating technology

and innovation within education including the teaching and learning of accounting (Department of Basic

Education, 2019). Similarly, the United Nations' Sustainable Development Goal 4 (SDG 4), which calls for

priorities and the future of certain disciplines. Over recent years, various countries have seen accounting and

other business-related subjects being replaced or marginalized in the school curriculum. This shift often stems

from the evolving focus on STEM education, which has led to the decline in the enrolment of learners doing

accounting. For some, this trend raises questions about the skills young people will acquire and the practical

relevance of accounting in an increasingly globalized economy. The challenge becomes particularly evident in

countries where financial literacy and business insight are integral to economic growth.

Addressing the decline of accounting education, many nations have taken various steps to ensure that students

still have access to financial and business education. In the United States, for example, scholars like Chen et al.

(2022) argue that schools must maintain a balance between STEM subjects and traditional business education,

given the increasing demand for financial literacy in the workplace. Educational reforms in countries such as

priorities and educational systems. In Kenya, scholars such as Mwangi (2021) highlight the government's push

for the inclusion of accounting and finance courses within vocational training institutions to ensure that

students gain practical financial skills. Meanwhile, in Nigeria, institutions have developed specialized

programs within business schools that allow students to pursue accounting studies alongside more modern

business and technology-focused courses, blending the old and new (Okafor & Odhiambo, 2023). Similarly, in

South Africa, especially within the Limpopo province, the phasing out of accounting has sparked a debate

about the skills gap in the province’s workforce. A study by Mkhize (2023) emphasizes how local education

authorities in Limpopo are responding by encouraging schools to provide accounting as an elective subject,

thereby maintaining its accessibility to students who aspire to careers in finance, while also incorporating

broader STEM initiatives to align with national educational strategies.

Accounting is being Phased out as a subject area; despite the vital role it plays in the economy. Several rural

schools in the Limpopo Province have phased out accounting as a subject area. This could be caused by some

challenges in schools. This was evidenced by the decrease in enrolment of the subject provincially from 11378

learners in 2020 to 10 172 learners in 2024 (Department of Basic Education Subject Performance Report,

2025) (DOE, 2025). This was also echoed by the National Director General of Basic Education when he said,

“There is a serious concern in the decline of learners enrolled for accounting’’ during the 2024 grade 12 results

announcement in January 2025. If learners are not taught accounting, all sectors of the economy will be

negatively impacted.

emphasizes the importance of social interactions and cultural contexts in the construction of knowledge. It

suggests that people actively construct their understanding of the world based on their interactions with others,

their experiences, and the society they are part of. According to this theory, learning is not a passive process

where knowledge is simply transmitted from teacher to student, but rather an active process where individuals

collaboratively build and refine their understanding through dialogue, problem-solving, and reflection. The

subject coordinator, subject advisors, and principals were interviewed to get a deeper understanding of the

phasing out of accounting at the FET level.

A key idea in social constructivism is that knowledge is not objective or fixed; instead, it is shaped by social,

historical, and cultural contexts. The theory was most notably developed by psychologist Lev Vygotsky, who

The study is underpinned by social constructivist theory, which emphasizes that knowledge is not passively

absorbed but actively constructed through social interactions and cultural contexts. This perspective aligns well

perspectives of educators and school leaders (subject coordinators, subject advisors, and principals). Social

constructivism suggests that learning is a process shaped by the dynamic interactions between individuals,

their experiences, and the social contexts they are part of. Thus, the phasing out of accounting can be seen as a

social process influenced by interactions between various stakeholders, such as policymakers, educators,

learners, and the broader economic context.

Social constructivism aligns with the study’s approach because it highlights that learners, teachers, and school

Recent scholars, such as Gee (2020), argue that learning is deeply embedded in the social context, and

also support this idea by proposing that learning occurs through active participation in real-life contexts,

which, in this case, could involve students working on real-world accounting problems in the classroom or

collaborating with professionals to gain practical insight. Similarly, Sfard (2021) extends this view by

suggesting that learning in such contexts is a form of participation in a community of practice, where learners

engage with specific disciplinary knowledge through collaborative activities.

Moreover, Cobb (2022) highlights that social constructivism underscores the importance of discourse and

argumentation within educational settings, and this is evident in how accounting education is negotiated

between different educational stakeholders. In the context of the phasing out of accounting, conversations

between subject advisors, school leadership, and teachers can influence how the subject is perceived and