The Effect of COVID-19 Pandemic on Accounting Classrooms, South Africa


  • Melikhaya Skhephe North West University



Rural schools, COVID-19 pandemic, accounting classroom, learner preparedness, teachers support


Traditionally, teaching and learning processes have always taken place in classroom environment that promote effective teaching and learning be it using the contact or virtual platform, however, the Corona Virus Disease -19 called COVID-19 has disrupted these educational processes.  Overall, in research the impact of COVID-19 on the education system has gained critical importance, with the hope of drawing scientific driven solution to this predicament. Subsequently, in attempt to contribute some insights on dilemma facing teaching and learning in schools during COVID -19, this study is premised on the belief that, although effect of the pandemic is broad a unit level analysis of the educational processes and context specific driven approach should be adopted towards understanding the impacts of the pandemic. As a result, this study thus investigated the impact of COVID-19 in accounting classrooms in selected South African high schools in rural based contexts of Amatole. A qualitative approach in particular a case study research design was employed. The findings revealed that, preparation of accounting learners was negatively affected especially those who were in the exit level, as a result these learners are likely to struggle to cope with accounting studies in their first year at university or college due to challenges of COVID-19. Findings further revealed that both teachers and learners were not given any form of support during the lock down due to COVID-19 pandemic. There researchers recommend that counseling workshop is for learners should be conducted to alleviate the pressure associated with COVID-19 pandemic.


Download data is not yet available.


Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2020). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management, 3(2), 1-15.

Abel, K.D. (2021). Effective Online Teaching Practices during a Covid Environment. In Middle Atlantic ASEE Section Spring 2021 Conference.10-13 April 2021.

Abonyi, G. (2020). Covid policy lessons for future crises: Social learning framework. London: New Era

Babbie, E., & Mouton, J. (2015). The practice of social research. SA edition, Cape Town, Oxford University.

Baghianimoghadam, M. H., Sharifpour, Z., Lotfizadeh Dehkordi, M., Nadgarzadah, A., & Hashemi, A. S. (2014). The role of protection motivation theory in predicted of nutritional behavior in prevention cancers in mothers in Yazd city, Iran. Journal of Progress in Nutrition, 16(3), 197-203.

Canovan, C. 2020. The effect of school closures on primary science education–a study. Journal of Education and Science, 28(2), 20-35.

Cohen, L., Manion, L., & Morrison, K. (2011). Research Methods in Education. London: Routledge- Taylor and Francis Group.

Cunha, F., & Heckman, J. J. (2007). The technology of skill formation, American Economic Review. Journal of technology education, 97(2), 30-47.

Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approach. Los Angeles: SAGE Publications.

Clubb, A. C., & Hinkle, J. C. (2015). Protection motivation theory as a theoretical framework for understanding the use of protective measures. Journal Criminal justice studies, 28(3), 336-355.

Chowdhury, M. (2014). Interpretivism in Aiding our Understanding of the Contemporary Social World. Open Journal of Philosophy, 4(3), 15-30.

De Vos, A., Strydom H., Fouché., C., & Delport. C.S.L. (2011). Research at Grassroots. Pretoria: Van Schaik.

Denscombe, M. (2010). The Good Research Guide for Small Scale Research Projects. Buckingham Open University Press

Deloitte, A. M. (2020). Potential implications of COVID-19 for the insurance sector, Retrieved insurancers.htm

Dhawan, S. (2020). Online learning: A panacea in the time of COVID-19 crisis. Journal of Educational Technology Systems, 49(1), 5-25.

Gontsana, M. A. (2020). Lockdown: School feeding scheme reopens in Western Cape to assist desperate communities. News 24.

Goodman, A., Joshi, H., Nasim, B., & Tyler, C. (2021). Social and emotional skills in childhood and their long-term effects on adult life.

Gray, A. (2018). Effective Differentiation: A Training Guide to Empower Teachers and Enable Learners with SEND and Specific Learning Difficulties. Texas: Routledge.

Hanushek, E., & Woessman, L. (2018). The economic impacts of learning losses. OECD Publishing, papers_19939019.

Hossain, D. A. (2020). Bridging Advanced Data Science, Machinie Learning and Future of Accounting and Auditing: A Theoretical Review. SSRN Electronic Journal, 38 (7),1-15.

James, H., Fowler, Seth, J., Hill, Remy Levin., & Nick Obradovich, M. (2021). The effect of stay-at- home orders on COVID-19 cases and fatalities in the United States. California: Sage Publications

Jiang, X., Elam, G., Yuen, C., Voeten, H., de Zwart, O., Veldhuijzen, I., & Brug, J. (2009). The perceived threat of SARS and its impact on precautionary actions and adverse consequences: a qualitative study among Chinese communities in the United Kingdom and the Netherlands. International Journal of Behavioral Medicine, 16(1), 58-67.

Johnson, B., & Christensen, L. (2008). Educational Research: Qualitative and Mixed Methods Approaches. Sage Publications, Los Angeles.

Karbon, N. A. (2020). How accounting firms around the world have adapted the Covid-19. Retrived from: New Age: New Delhi.

Kuban, C., & Steele, W. (2011). Restoring safety and hope: From victim to survivor. Reclaiming Children and Youth Journal, 20(1), 41-55.

Kivunja, C., & Kuyini,A. B. (2017). Understanding and Applying Research Paradigms in Educational Contexts. International Journal of Higher Education, 6 (5), 10-26.

Kurilovas, E. (2020). On data-driven decision-making for quality education. Computers in Human Behaviour, 10 (7), 10-25.

Leavy, P. (2017). Research Design: Quantitative, Mixed Methods, Arts-Based, and Community-Based Participatory Research Approaches. New York: -Guilford Press.

Le Grange, L. (2020). Covid-19 pandemic and the prospects of education in South Africa.

Littlefield, J. (2018). The difference between synchronous and asynchronous distance learning”. asynchronousdistance-learning-1097959

Lisa, J. (2015). Educational research: Contemporary issues and practical approach. London: Continuum.

Mason, J. (2011). Facet Methodology: The Case for an Inventive Research Orientation.

McLeod, S. (2014). Qualitative Researching 2nd Edition. London: Sage Publications.

Kahlke, W. (2014). A Guide to Conducting Educational Research: A Student Handbook. Singapore: Strategic Book Publishing and Rights Co. LLC

Mukuna, K. R., & Aloka, P. J. O. (2020). Exploring Educators’ Challenges of Online Learning in Covid-19 at a Rural School, South Africa. International Journal of Learning, Teaching and Educational Research, 19(10), 130-149.

Sacerdote, B. (2011). Peer Effects in Education: How Might They Work, How Big Are They and How Much Do We Know Thus Far. Handbook of the Economics of Education, 3(2), 1-15.

Singh, V., & Thurman, A. (2019). How many ways can we define online learning? A systematic literature review of definitions of online learning. American Journal of Distance Education, 33(4), 289–306.

Sprang, G., & Silman, M. (2013). Posttraumatic stress disorder in parents and youth after health-related disasters. Disaster Medicine and Public Health Preparedness, 1 (7),100-110.

Shangase, B., B. (2013). Strategies for the implementation of further education and training learner attainment improvement plan. Doctoral dissertation, University of the Free State, Qwaqwa Campus.

Skhephe, M., Mantlana, C. D., & Gobingca, B.Z. (2020). Accounting teachers’ readiness to use mobile phones and social media platforms as supplementary teaching and learning tools in the 21st century. Proceedings of the 2nd World Conference on the Future of Education (Brussels, Belgium). Pp. 1–15. ISBN: ISBN: 978-609-060-8.

Statistics South Africa. (2020). Social impact of COVID-19 (Wave 3): Mobility, Migration, and Education in South Africa. Pretoria, 0001, South Africa, ISIbalo House, Koch Street, Salvokop, Pretoria, 0002 hppt:///

Piaget, J. (1953). The origin of intelligence in the child. London: Routledge & Kegan Paul.

Pratiwi, D. S., & Prihatini, C. (2021). Problems and difficulties of speaking at Muhammadiyah Lampung University students in COVID pandemic. Journal of English Education and Linguistics, 2(1), 40-52.

Rogers, R.W. (1975). Cognitive and psychological processes in fear appeals and attitude change: A revised theory of protection motivation. Social psychophysiology: A sourcebook, 153-176.

Schleicher, A. & Reimers, F. (2020). Schooling Disrupted, Schooling Rethought: How the COVID-19 Pandemic is Changing Education, OECD, https://read.oecd- (accessed on 3 June 2021).

Shah, S.R., & Al-Bargi, A. (2013). Research Paradigms: Researcher’s Worldviews, Theoretical Frameworks, and Study Designs. Arab World English Journal, 4(3), 250-264.

Trudeau, J. (2020). Support for students and new grads affected by COVID-19, Prime Minister of Canada, (accessed on 28 May 2021)

United Nations Educational, Scientific and Cultural Organization. (2020). COVID-19 educational disruption and response: website, education response (accessed on 1 May 2021).

Vygotsky, L. S. (1978). Mind in Society. Cambridge, MA: Harvard University Press.

Watson, J., & Gemin, B. (2008). Socialization in online programs. Promising practices in online learning. North American council for online learning. (ERIC Document Reproduction Service ED509631).

West, A. (2019). Reasons for Studying Abroad: A Survey of EU Students Studying in the UK, Education-line. London: Edinburgh.

Williams, L., Rasmussen, S., Kleczkowski, A., Maharaj, S., & Cairns, N. (2015). Protection Motivation theory and social distancing behaviour in response to a simulated infectious disease epidemic. Psychology, health & medicine, 20(7), 30-47.

Yan, G. (2015). Strategies of Enhancing Instructional Leadership Competence of Principals. US-Education Review, 5(2), 100-117.




How to Cite

Skhephe, M. (2022). The Effect of COVID-19 Pandemic on Accounting Classrooms, South Africa. Jurnal Penelitian Dan Pengkajian Ilmu Pendidikan: E-Saintika, 6(2), 93–107.



Original Research Article