The availability of quality textbooks is one of the critical factors in the enhancement of teaching and learning in accounting. What makes a high-quality textbook depends on the presence of certain characteristics for specific subject area and curriculum requirements. However, following the reintroduction of textbooks into the South African school curriculum, there appear to be limited studies on the quality of textbooks particularly in accounting. This article explores the quality of Grade 12 accounting textbooks in terms of content, structure and organisation, guidance and support and assessment tasks. Two Grade 12 accounting textbooks were purposively sampled because of their popularity and accessibility to analyse their quality using qualitative content analysis. Findings revealed that although Book B is found to be in line with the curriculum in terms of content, Book A had a greater propensity to engage and stimulate learning as it offered better guidance and support to the teachers and learners than Book B. The identified shortfalls mean that the teachers who are using Book B will have to consult other books as the book is lacking in fully supporting teachers. The recommendation is that at least two textbooks should be prescribed especially in Grade 12 to supplement each other. This article offers insight into the quality of Grade 12 accounting textbooks used in South African Schools. It is therefore imperative for accounting teachers and subject specialists to be circumspect when choosing prescribed textbooks. The article also has implications for textbook producers and the Department of Education in their quest to enhance learning.

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探索12年级会计教育教科书的质量

优质教科书的可用性是增强会计学教与学的关键因素之一。高质量教科书的构成取决于特定学科领域和课程要求的某些特征。然而，在南非学校课程中重新引入教科书之后，关于教科书质量的研究似乎有限，特别是在会计方面。本文从内容，结构和组织，指导，支持和评估任务等方面探讨了12年级会计教科书的质量。有意抽取两本12年级会计教科书是因为它们很受欢迎，并且可以使用定性内容分析法来分析其质量。调查结果表明，尽管发现B本书在内容上与课程设置相符，但A本书比B本书具有更好的指导和支持，因此更具有参与和激发学习的倾向。意味着使用B本书的教师将不得不查阅其他书籍，因为该书缺乏完全支持教师的能力。建议至少应规定两本教科书，尤其是十二年级时要互相补充。本文提供有关南非学校使用的12年级会计教科书质量的见解。因此，在选择规定的教科书时，会计教师和学科专家必须谨慎行事。