Creating sustainable learning environments for a grade 10 accounting classroom: a critical accounting approach

English: The way in which accounting is taught in the Grade 10 classroom, presents a challenge to the pedagogical content knowledge. More teacher – centred methods of teaching are widely used, where memorisation with the focus on the examination is common. The textbook is still the primary source of instruction. Content is mainly abstract to which learners struggle to relate, in a way which is meaningful to their lives. The teaching of accounting contradicts with the key documents that are constitutionally derived. The roles of teachers are compromised intensively, in a way that undermines facilitative strategies and the ability to use suitable assessment strategies, which result in unsustainable learning environments. On the basis of the above, the study aims to formulate a strategy to create a Sustainable Learning Environment for a Grade 10 accounting class using a Critical Accounting Approach. In order to achieve this, the following specific objectives were derived to guide the study: - To analyse and understand the challenges in the creation of SuLE for a Grade 10 accounting classroom - To explore strategies in the creation of SuLE using the Principles of Critical accounting approach - To investigate the conditions that make the creation of SuLE through the use of Principles of Critical accounting approach - To anticipate possible threats to that might hamper the creation of SuLE through the use of Principles of Critical accounting approach - To identify the indicators of success and lack thereof. Critical accounting research (CAR) is used as the theoretical framework informing the study. It contains assumptions that guide and direct the thinking and actions taken by the researcher and participants. It is the best-suited theoretical framework for the study because of its recognition that accounting is a social science and not a mere collection of abstract mathematical manipulations or calculative routines. CAR is the lens positioning my stance in relation to the participants in an aspect of the whole study. The critical accounting framework is used for the study since it can offer many opportunities for students to explore and transform their knowledge in a way meaningful not only to them but also to the benefit of society. Furthermore CAR complements the research design and methodology of the study which is the Participatory Action Research (PAR) approach because they are both concerned about the impact of accounting to the community and society at large. PAR is a philosophical approach to research that recognises the need for persons being studied to participate in the design and conduct of all phases of any research that involves them. It is through PAR that the meetings, dialogues, discussions with the focused groups were conducted, which consisted of lecturers, students, subject heads, coordinators and members of NGO’s as well as departmental officials, the results were analysed through Critical discourse analysis since it allowed for the use of text by participants. The study revealed its findings and recommendations as well as conditions that would make the recommendations work, while indicating possible threats and ways to circumvent them and indicators of the successful implementation of the strategy are discussed. Many findings led to the conclusion that the teaching of accounting should be optimal as a result of effective teaching and learning strategies which are learner-centred, promote self-regulated learning, and are compatible with the prescripts of a democratic constitution of the country such as equity, social justice, peace, freedom and hope. The study ends by proposing a strategy to create a Sustainable Learning Environments for a Grade 10 accounting using a Critical Accounting Approach, which include the same components as used in the study itself.