Assessing the Dynamics Leading to the Decline in Enrolment of Grade 10 Accounting Learners in Selected Secondary Schools in the Mthatha Education District of South Africa

The purpose of this research was to assess the dynamics leading to the decline in enrolment of grade 10 Accounting learners in selected secondary schools in the Mthatha Education District in the Eastern Cape Province of South Africa. The case study research design was employed as this research focused only on grade 10 learners in secondary schools in Mthatha. The qualitative approach was adopted. The purposive sampling technique was used to select six grade 10 learners from six participating secondary schools. The face-to-face interviews were used to gather data from sampled six grade 10 Accounting learners. The Constructivist Theoretical Framework was adopted. The thematic approach was employed to analyse the collected data. It emerged that learners dropped interest in studying Accounting because they lack therein to have sufficient and relevant content knowledge resulting from incompletion of the syllabus and few basic Accounting concepts in Economic Management Sciences (EMS) subject. It was recommended that EMS teachers should complete the syllabus and add some Accounting concepts in their annual teaching plans (ATPs) to familiarise themselves with and enhance the learners’ desire to enrol in their higher classes. It was also recommended that Accounting teachers should adopt user-friendly teaching pedagogics as well as professionalism that could inspire and empower learners to master the subject content. Lastly, the curriculum planners should re-visit the EMS syllabus to ensure that it prepares the learners for Accounting in higher grades. The findings will be of benefit to all secondary schools in South Africa experiencing the decline in enrolment of learners in their subjects. Keywords: Accounting, Annual teaching plans, Decline enrolment, Economic and Management Sciences, Enrolment of learners, Secondary schools.