This dissertation reports on a study that was conducted on six Accounting teachers in South
African private schools in Gauteng. The focus of this study was on the motivational aspects
that influence Accounting teachers attitudes towards Computer Aided Learning (CAL).
These Accounting teachers had access to computers and application software, and had
received training to use CAL as a teaching strategy.
The Accounting profession now requires electronic Accounting skills, as electronic systems
have replaced manual Accounting systems. As a result, secondary, tertiary, and professional
Accounting has been greatly affected. In terms of this, Accounting teachers in South Africa
appear to predominantly practice traditional teaching strategies. It seems that they tend to
overlook the positive impact that CAL can have on learners preparation for the real world of
work. This tendency is seemingly perpetuated by the intrinsic and extrinsic aspects
motivating Accounting teachers use of computers. Consequently, learners do not have the
opportunity to use Accounting software in the classroom because their teachers hesitate to
use computers as a teaching strategy.
This study engaged a qualitative approach, which allowed me to use questionnaires and
structured interviews as data collection strategies to answer the research questions. This
multiple case study design was applied to explore the differences within and between the six
particular cases that were focused on. The theoretical framework of this study was the Self-
Determination Theory. The conceptual framework that was adopted was derived from Ryan
and Deci s (2000) Self-Determination Continuum, which focuses on the degree to which
behaviour is self-determined by means of a continuum.
This study found that even in well-resourced schools Accounting teachers are sceptical of
updated ways of teaching, and are thus hesitant to move from clear zones of comfortable
expertise and known methods to more digitally supported experimental teaching and learning
methods. Congruence as an extrinsic aspect was found to influence Accounting teachers
motivation the most as motivation to implement CAL. This study therefore recommends that
comprehensive training and support should be provided to teachers to enable them to
integrate CAL in their classrooms.