Indigenisation of high risk learning areas: A case for accounting

Abstract

Ideally, education should start from the known to the unknown. For an African child, this means that all  learning areas (subjects) should build from their indigenous world life and cultural experience to the acquisition of ‘new’ knowledge in a methodical and correlated approach. Further, the so-called high risk learning areas, of which Accounting is one, should be introduced early in a learner’s school life so that whatever home experience there is, lays the foundation for understanding  ‘foreign’ concepts. In extolling the virtues of indigenization, this article logically adopts an ontological paradigm (life reality) as against an epistemology (theory of knowledge) and, worse still, an axiological pedestal (valueladen input). Finally a topic like this commends itself exclusively to a conversational presentation, rather than a rhetorical one best suited to philosophical treatises.

Keywords: Account, accounting, accounting equation, assets, equity, liabilities, riches.