Abstract:
The purpose of this study was to gauge the quality of use of pre-tertiary Accounting
curriculum in Ghana’s secondary schools using Concerns-Based Adoption Model Level of
Use as a proxy. Using an equivalent status sequential mixed methods design, 155 out of a
population of 402 senior high school accounting teachers were selected at random to
participate in the study. Both Levels of Use Questionnaire and Interview Guides were used to
collect data. All the teachers responded to the questionnaire. Out of the 155, only 30 of them
were selected on purpose to participate in the interview. Data was analysed with help of
frequencies, percentages, and themes. The study found that even though most teachers
implemented the accounting curriculum sustainably, others’ use of the curriculum was
mediocre. The quality of use of the curriculum was shaped by teachers’ perceived relevance
of the curriculum, level of difficulty of topics, availability of teaching aids, interest of the
teacher, availability of curriculum materials, and freedom offered teachers to implement the
curriculum.
