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The independent findings enumerated in the summary of the key findings are discussed highlighting their implications on quality senior high school education. The conclusions of the critical factors that were noted to have contributed to the abysmal quality in senior high school accounting education are also presented. This is to create an ultimate appreciation of the level of quality in senior high school accounting education. Also, the critical appraisal of the constructed modelled in the study is presented to make a further refinement in its applicability.

6.3.1 Quality in Senior High School Accounting Education

Apparently, accounting teachers indicated some level of use of the accounting curriculum. However, since their use of the curriculum is seriously constrained and shaped by the inadequate instructional resources available, the situation is not any better. It only gives the accounting teachers the latitude to operate in a way reasonable to them granted the circumstance. In effect, the fidelity of implementation of the accounting curriculum is a suspect. It is therefore ordinary for the accounting teachers to describe the curriculum in their own way depending on their unique circumstances. At the end, there is no uniformity in the

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description of components of the curriculum. Every accounting teachers does when seems most contingently beneficial. This element of subjectivity in the description and subsequent use of the curriculum reduces the success rate of the curriculum. Accounting teachers merely experiment with the curriculum and satisfice instructional decisions for the freedom granted them.

This situation could easily be averted if instructional monitoring and supervision are judiciously applied in the classroom situation. Their potency could have unearthed the concerns that accounting teachers have in implementing the accounting curriculum. However, because such concerns are not identified and addressed the curriculum suffers some defects. For instance, the fact that accounting teachers have awareness, informational and personal concerns simply implies the non-use of the curriculum. It only connects to the fact that their physical presence in the classroom does not necessarily translate to the total use of the curriculum. However, little is known to the effect that school authorities are aware of these concerns and have put modalities in place to address them. Apparently, the potency of these unaddressed accounting teachers‘ concerns in affecting teacher morale and preparedness to implement the accounting curriculum in totality cannot be underestimated.

This might, in part, explain why accounting teachers are ill-prepared to implement the cost accounting curriculum. Failure on the part of the authorities to identify and address the concerns of accounting teachers in the implementation of the curriculum militates against the quality of the accounting education at the senior high school level. Accounting teachers cannot have the boldness to surmount the challenges the cost accounting curriculum presents because they are not better placed due to their unresolved concerns. The simplicity stemming from objective analysis in financial accounting presents fewer challenges than the teaching of cost accounting. As opposed to financial accounting which has standards, conventions and principles guiding practice and teaching, cost accounting which is replete with technical, diagnostic and conceptual explanations devoid of objectivity presents greater challenge. In fact, guidance is really needed to enable accounting teachers build connections with industry to impact students‘ understanding in the instructional discourse. In reality, the spate of affairs in the guidance given to teachers only creates more challenges to teachers‘ effectiveness in cost accounting instructions. It is only natural for accounting teachers to be ill-prepared to teach cost accounting. However, it should be noted that the totality of accounting in the senior high school is the combination of both financial and cost accounting. Therefore, the

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failure of cost accounting resulting from its unpopularity in senior high schools in Ghana impacts negatively on the quality of accounting education in senior high schools in the country.

Accordingly, students‘ performance in the external examinations is not encouraging. Accounting teachers focused on specific aspects of the curriculum that they are much comfortable in teaching. They are selective in content delivery and thus fail to focus on the total development of the students. This robs accounting students of that deep knowledge and understanding accounting education should afford them to enable them deal with hands-on practical problems. The effect is needless avoidable mistakes in examinations that betray accounting teachers‘ questionable conduct in accounting instructions. For the fact that accounting teachers failed to instruct accounting students in the manner expected, accounting students perform poorly in comprehensive examinations staged by parties other than their teachers. This, indeed, puts the credibility of the effectiveness of accounting instruction. Judgementally, the quality of accounting instructions in senior high schools in Ghana cannot offer anything superior to the current quality level for the fact that classroom actors are often disturbed to focus on quality. The current level of students and teachers‘ motivation, the level of logistical support, physical distractions in the classrooms, the spate of indiscipline and accounting teachers‘ use of inappropriate teaching strategies and techniques cause more harm to the level of quality in senior high school accounting education. Accounting teachers lacked the pedagogical content knowledge necessary to bring the desired learning in students. Fundamentally, the quality of senior high school education has not assumed the requisite quality imputed to and expected of it in the curriculum document.

6.3.2 Influences on Senior High School Accounting Education

T3here, however, are some factors that contributed the current level low quality of senior high school accounting education. It cannot be reduced to the fact that there was nil quality in the accounting education assessed. The extent of low quality, nevertheless, was positively impacted by some factors that facilitated the minimal quality senior high school accounting education boasts of. Senior high schools have recruited the right calibre of accounting teachers in their right numbers. Averagely, these certificated teachers have the psychological urge to succeed o the job because they appear well composed and confident. But only to some extent, accounting teachers have adequate content knowledge of accounting and the pedagogy as well. They lack the pedagogical content knowledge relevant to manage

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accounting instructions. Only to some extent are accounting teachers able to use appropriate questioning skills to involve students in lessons.

The state of poor quality senior high school accounting education is explicable to the extent that accounting teachers dominated accounting lessons thereby curtailing students‘ involvement in the lesson. This can be further explained by the teachers‘ quest to finish the delivery of a particular instruction within a given instructional time. Because of this time constraint accounting teachers selectively teach specific contents that they consider relevant. Another possible explanation for this selective implementation of the accounting curriculum is the irresponsive accounting teacher education and training. Accounting teacher training institutions fail to focus attention on the trainee teachers‘ ability to deliver the senior high school accounting curriculum. As well, when there are curricular changes, the Ghana Education Service fails to equip accounting teachers with the repertoire of knowledge and skills to improve practice. The government and some school authorities failed to provide the needed instructional resources to the extent most the accounting teachers generate some concerns about the functionality of the accounting curriculum. Eventually, they get disillusioned to improvise instructional. As such, they end up using ineffective pedagogical strategies that do not appeal to students‘ understanding.

6.3.3 Instructional Quality Construct: Evidence-based Critique and Refinement

The instructional quality construct modelled by the author needs to be checked through a juxtaposition of the assumptions made on it and the results obtained. The observation made in this direction would provide the basis to further refinement to improve its validity for use. The level of use of the accounting curriculum was hypothesised to follow the developmental sequence where the nature of the accounting curriculum configuration and its interpretation by teachers are said to impact teachers‘ concerns. These concerns of teachers were noted to be addressed by the relevant instructional supports provided by the school authorities to impact teachers‘ beliefs and attitudes towards the curriculum. Once the loyalty of teachers are won for the curriculum, it was hypothesised to succeed.

However, it was noted in the study that the fidelity of implementation of the accounting curriculum was heavily corrupted by the descriptions accounting teachers gave to the components of the accounting curriculum. Additionally, since the involvement of accounting teachers in the planning and the development of the curriculum greatly limited, there serious

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concerns of teachers in implementing the accounting curriculum. This was the reason for non-use of the curriculum. Also, school authorities failed to provide the necessary support services teachers required to execute the curriculum as planned. There were serious logistical challenges. As such accounting teachers could not use the curriculum as expected of them. It was therefore concluded that the level of quality in accounting education was not encouraging.

What was noted to missing in the construct was teacher motivation which was not stressed. It was, however, realised in the study motivation of teachers was key in eliciting compliance from teachers. This needs not be just monetary or monies worth packages. Continuous teacher development was considered as a potent intrinsic motivator. If teachers‘ pedagogical content knowledge is weak, no matter excellent the conditions of service, quality implementation might suffer.

Another appropriate refinement is the adjustment for students‘ motivation in the model. It was realised in the results that students‘ readiness to learn a subject contributes significantly to the success of accounting education. That is, a well-motivated teacher inspires enthusiasm in the students and whet their appetite for the lesson. These adjustments are therefore made to the initial construct which has been shown in Figure 6.1. The new construct is now refined to suggest that the nature and personal descriptions accounting teachers give to the accounting curriculum could impact their concerns. But any heightened concerns could be addressed with the provision of appropriate material, equipment, physical, monetary or mental motivational packages. These would reduce tensions teachers might experience behind their concerns and thus focus their attention on the business of ensuring that the curriculum succeeds. Once teachers have their concerns addressed, they would in turn seek the interest of students and get them ready and motivated for the accounting instructions. Consequently, the level of use of the curriculum by teachers would progress smoothly and within the least expected period most teachers would be operating as refined users of the curriculum. Accordingly, the desired quality of the accounting education could be achieved.

Accounting curriculum configuration could impact