Enhancing accountancy education in secondary schools : a Maltese perspective

Abstract

PURPOSE: This research set out to explore how accountancy education at secondary level in Malta can be enhanced by placing students’ experiences and perspectives at the centre of educational improvement. Prompted by a mismatch between labour market needs and student interest, the study aimed to investigate what influences students’ choice to study accountancy, how their experiences align with their expectations, and what this means for their satisfaction and future aspirations. DESIGN: This study employed a mixed-methods design. Quantitative data was collected through questionnaires completed by 260 Year 11 accountancy students across Malta’s state, church, and independent schools. Qualitative data was gathered through interviews with accountancy educators and key stakeholders in education and the accountancy profession. Both statistical and thematic analysis were used to identify key patterns and insights. FINDINGS: This research identified that students were strongly influenced by perceived career opportunities and salary potential, alongside parental and teacher guidance. However, findings also found a lack of early exposure to the subject, misconceptions about accountancy, and inconsistent implementation of core curriculum components such as financial literacy and digital literacy. These factors contributed to disengagement among some students whose expectations were unmet. CONCLUSIONS: While most students were satisfied and would recommend the subject, they also noted its difficulty. Many also intended to pursue further studies in accountancy, though fewer aspired to become accountants. These findings point to a disconnect between subject value and career identity. VALUE: The study presents actionable recommendations to enhance curriculum continuity, pedagogical support, and more awareness of what an accountant is. By amplifying student voice, it contributes to a more relevant, empowering, and inclusive model of accounting education in Malta.