Research in Social Sciences and Technology https://ressat.org E-ISSN: 2468-6891 Volume: 8 Issue: 1 2023 pp. 1-15 Strategic Devises to Enhance Accounting Cash Journals Content Knowledge of Economic and Management Sciences Teachers Mojakgomo David Moloia, Habasisa Vincent Molise*b & Malose Isaac Kolab * Corresponding author Email: vincent.molise@ul.ac.za a. Koos Mota Intermediate School, Phuthaditjhaba, South Africa b. Faculty of Education, University of Limpopo, Polokwane, South Africa Article Info Received: April 5, 2022 Accepted: August 9, 2022 Published: April 25, 2023 How to cite Moloi, M. D., Molise, H.V. & Kola, M. I. (2023). Strategic Devises to Enhance Accounting Cash Journals Content Knowledge of Economic and Management Sciences Teachers. Research in Social Sciences and Technology, 8(1), 1-15. https://doi.org/10.46303/ressat.2023.1 Copyright license This is an Open Access article distributed under the terms of the Creative Commons Attribution 4.0 International license (CC BY 4.0). Note This article is based on a dissertation written by Mojakgomo David Moloi, with the title, “Enhancing Professional Curriculum Practice in a Grade 9 Economic and Management Sciences Class”, submitted at the University of the Free State. ABSTRACT This paper investigated the strategic devices that can be used to enhance the accounting cash journals content knowledge (ACJCK) of Grade 9 economic and management sciences (EMS) teachers. The study was qualitative, with three participants selected from one rural school in the Thabo-Mofutsanyane education district. The interviews were used to gather information regarding the strategic devices that can be used to enhance the ACJCK of EMS teachers. The data were then analysed using thematic analysis. Finally, the study revealed the following findings: create professional learning communities to enhance cash journals content knowledge and ensuring collaborative lesson planning and preparation of cash journals. The findings suggest that collaborative team teaching must be used to accommodate novice teachers, and continuous training workshops and cluster workshops should also be used to increase teachers’ level of understanding to address the inherent cash journal content knowledge misconceptions. KEYWORDS Cash journals; content knowledge; accounting teaching; financial literacy; strategic devices. 10.46303/ressat.2023.1 https://doi.org/10.46303/ressat.2023.1 2 RESSAT 2023, 8(1): 1-15 INTRODUCTION The paper aimed to explore the strategic devices that can be used to enhance the accounting cash journals content knowledge (ACJCK) of Grade 9 economic and management sciences (EMS) teachers. According to Moloi (2018), ACJCK, “is a specialized knowledge of accounting journals used to record immediate entries of both receipts and expenditures” while ACJC “refers to the content based on the cash journals in accounting”. Despite efforts in South Africa to improve subject content knowledge and collaborative teaching by teachers, “some local EMS teachers still resist teaching in collaboration and teach the subject they did not specialize in”, which results in “poor subject content knowledge delivery” (Chang et al., 2020; Feldman, 2016; Mkhize & Maistry, 2017; Van Wyk, 2015a). Despite the available strategies, the successful teaching of ACJC “is hindered by certain risks, such as some teachers’ resistance to working together” (Espey, 2018; Myrberg et al., 2018); instead, they prefer individual practice (Weidman & Deming, 2020; Bargate & Maistry, 2015). Some teachers, “particularly those close to retirement age, excuse themselves from professional development opportunities and see no need to acquire new skills” (Chang et al., 2020). In Gudmundsdottir and Hatlevik’s study, subject advisers claimed that teachers should attend professional development workshops (2018). The successful implementation of ACJCK in EMS necessitates the special skills required for teamwork and collaboration (Ainsworth, 2021). Therefore, the researchers intended to explore the strategic devices that can be used to enhance the accounting cash journals content knowledge (ACJCK) of Grade 9 economic and management sciences (EMS) teachers. Research questions The paper aims to investigate the strategic devices that can be used to enhance the ACJCK of Grade 9 EMS teachers. This study sought to answer the following research questions: • How can the establishment of professional learning communities enhance the teaching of accounting cash journals content knowledge of Grade 9 EMS teachers? • What form of collaborative lesson planning and preparation is needed for effective teaching of accounting cash journals content knowledge of Grade 9 EMS teachers? THEORETICAL FRAMEWORK This section reviews the literature on the strategic devices that can be used to enhance the accounting cash journals content knowledge (ACJCK) of Grade 9 economic and management sciences (EMS) teachers. However, some EMS teachers remain challenged to address appropriate cash journal content misconceptions when teaching accounting (Molise, 2020). The literature contends that if teachers are not self-confident and adequately prepared to teach the accounting cash journals, they will not succeed in making learners motivated to learn accounting (Modise & Letlhoenyo, 2020; Van Wyk, 2015a). To address the problem of insufficient content knowledge, EMS teachers need to establish professional learning communities (PLCs) and work collaboratively when teaching accounting cash journals. However, the lack of teacher 3 RESSAT 2023, 8(1): 1-15 collaboration leads to mammoth challenges, especially when teachers teach solo instead of in teams to share the best practices in teaching EMS (Myende & Nhlumayo, 2020). Professional learning communities According to Weidman and Deming (2020), through networks of partnership, teachers can discuss and share information, correct misconceptions, and adopt good pedagogical practices. Ainsworth also notes that teachers learn better when they learn together (2021). Teachers tend to follow and adopt what works during training programs. A study in America found that distance learning is useful for bringing new ideas into practice. It has led to school networks emerging, working together and independently of government (such as the Great Schools Network), and schools working in partnership with universities (Carson & Mennenga, 2019). Furthermore, the government funds teachers who take courses at the National Institute of Education as part of Master’s degrees for curriculum specialists, mentors, and school principals (Darling-Hammond et al., 2009). In Nigeria, the National Teachers’ Institute was the first institution established by the federal government to specifically provide distance education courses designed to upgrade under-qualified and unqualified teachers (McKlin et al., 2019). The National Teachers’ Institute and government offer update and upgrade courses for teachers using workshops, seminars, and conferences, as programmes that would improve the quality and content of education in the country (McKlin et al., 2019). Universities are involved, to sustain and implement these programs. The programs bring teachers from across the country together and teach them about useful methodologies that could enhance practice (Bada & Jita, 2022; Kuhn et al., 2016). During these programs, experts offer solutions to problems encountered in pedagogical practice. The authors argue that these programs focus on assisting teachers to enhance their practices and improve their qualifications. The Department of Education in Zimbabwe offers scholarships to teachers who seek to further their education (Shadreck, 2012). Distance education institutions offer teachers professional qualifications. Most programs offered at higher institutions of learning, aim to improve teachers’ practices by engaging with changes in pedagogy. During the programs, teachers are given opportunities to make presentations; in so doing they are empowered about ways in which they can improve the delivery of content (Chaffer & Webb, 2017). In South Africa, the DoE offers full-time and part-time bursaries to permanent employees who wish to continue their studies. Fundza Lushaka bursaries are also awarded to matriculants who meet Fundza Lushaka requirements, who have the required university entry points, and who are willing to take up teaching as a career (Mukeredzi, 2016; Van der Berg et al., 2011). Some universities offer bursaries and loans to professionals who wish to acquire an advanced certificate in education (ACE) to enhance their content and pedagogical knowledge in EMS (Assan & Lumadi, 2012; Modise & Letlhoenyo, 2020). These curriculum programs contribute to the existing body of knowledge (subject content knowledge), while training in leadership and management contributes to professional development (dialogue, collaboration) (Ainsworth, 2021). Research 4 RESSAT 2023, 8(1): 1-15 programs identify and address challenges encountered in ACJCK (Qhosola, 2015). The researchers contend that international university distance learning programs are similar to those offered in African countries. Collaborative lesson planning and preparation Teaching through collaboration is important in ACJCK, as it enables teachers to support and develop each other. It also strengthens teacher subject knowledge and, thereby, improves their practice (Bentley & Cazaly, 2015). Collaborative learning permits teachers to become experts in one lesson’s content and to share it with few colleagues (Van Wyk, 2015a). Teacher collaboration can be encouraged amongst veterans, or between veterans and novice teachers. A novice pre-service teacher is a teacher with less than five years of teaching experience (Carson & Mennenga, 2019). Novice teachers should attend cluster workshops for subject knowledge development (Modise, 2016). Such workshops will enable teachers to network with colleagues from surrounding schools and to share ideas and discuss common problems (Molise, 2020; Pillay, 2014; Sibanda & Marongwe, 2022). Subject advisors have a role to develop networks between experienced and novice teachers. We argue that the school seems to be the context for professional learning among teachers in terms of social and psychological growth. Molise (2020) also notes that schools can be professional learning communities (Feldman, 2016), in which teachers collaboratively learn from one another and develop their knowledge and skills. In the state of Tennessee, in the United States, the Lincoln Department of Education facilitates teacher collaboration. Also in the United States, the National Staff Development Council recognizes collaboration among teachers as a foundation for teachers’ development and for improving learning (Carson & Mennenga, 2019). During the collaboration, teams of teachers work together, planning lessons, reviewing learners’ work, comparing learners’ work in different classes, and trying to understand why certain pedagogies seem to be more effective than others (Myende & Nhlumayo, 2020). Three-quarters of teachers in the United States indicated that they have formal opportunities for collaborative planning with others (Darling- Hammond et al., 2009). The Zimbabwe Department of Education performs continuous workshop training to enhance the quality of teaching and learning at schools (Mercy & Mabhanda, 2015). Upon returning to school, a school delegate is expected to convey information and skills gained to colleagues who were not part of the programs. Collaboration provides “a space for learning with and from each other, and creating, reflecting on, and sharing teacher knowledge” (Mukeredzi, 2016). It creates “an opportunity for experts and novices to learn together in a supportive environment that promotes collaboration, reflection, and gradual acculturation into the teaching profession” (Makoelle, 2014). The focus of these programs is to enable teachers to discuss, share and assist one another to bridge the gap between novice and veteran teachers (Myende & Bhengu, 2015). Novice teachers “get support from more experienced teachers through various forms of professional development. Collegial collaboration between new and experienced teachers takes place in the form of collaborative teams” (Myende & Nhlumayo, 2020). 5 RESSAT 2023, 8(1): 1-15 In South Africa, “cluster workshops are a driving force behind teacher collaboration. Clustering schools allow teachers to meet, view, and share their practices and to acquire new knowledge and skills (Molise, 2020). Collaboration in teaching and learning allows teachers to explore and acquire new skills and use one another’s strengths to complement their knowledge and skills”, with the broader aim of enhancing ACJCK (Volkov & Volkov, 2015). Teachers also share ideas about pedagogical practices and develop innovative ways to teach the cash journals content (CJC) and facilitate learners’ understanding (Ngwenya, 2016). Active collaboration by teachers helps to identify problems encountered and to develop strategies to enhance ACJCK. Molise (2015) suggests that “teachers of the same grade level should get together to share ideas, swap materials, and/or team-teach. Interaction among teachers at the same level can take place even when they teach at different schools. Novice teachers benefit, as they observe and learn from experienced teachers. They also connect and develop friendships with other school teachers – this is one of the purposes of collaboration”. Critical pedagogy as a lens This study is underpinned by the critical pedagogy framework. Critical pedagogy was “initially propounded by Paulo Freire and later supported by Wolfgang Klafki, Henry Giroux, Michael Apple, Joel Kincheloe, Peter MacLaren, Ira Shor, and Patti Lather” (Mahlomaholo, 2009). Critical pedagogy is an appropriate approach to teaching and learning; it intends to “transform relations of power by liberating the downtrodden, oppressed, and marginalized, and to humanize and empower them to achieve social change” (Dube & Hlalele, 2018; Dube et al., 2023). The critical pedagogy approach was inspired by Marxist critical theory, which challenges "domination", and undermines beliefs and practices that dominate (Malebese et al., 2019). Critical pedagogy “aims to pursue fuller humanity, social emancipation, and transformation, led by the oppressed, such as the EMS teachers as they struggle with the ACJCK” (Nkoane, 2012). It also seeks emancipation from any form of oppression; this emancipation leads to social change (Myende & Bhengu, 2015). Critical pedagogy is an appropriate theoretical framework for conceptualizing the ACJC, as it focuses on transforming relations of power, marginalization, and oppressive tendencies, to empower social change (Qhosola, 2015). This theoretical framework helped the researchers to view challenges associated with ACJCK, to explore effective strategic devices for transformation. This theory is relevant for this research because it is situated within discourses that struggle against any form of social oppression, and it appeals for consciousness, equality, liberation, and emancipation, as articulated by critical pedagogy (Mahlomaholo, 2009; Qhosola, 2015). Critical pedagogy is relevant to this research, because “it gives voice to the voiceless and power to the powerless, and stimulates change” (Nkoane, 2015). Dube and Hlalele (2018) reveal that emancipatory education “aims to create an atmosphere of open expression; education takes place in a manner that works to create consciousness. Therefore, to expedite social change, education liberation calls for race, ethnicity, socio-economic class, religion, and nationality to be respected” (Mahlomaholo, 2009). In this research, emancipation enables EMS 6 RESSAT 2023, 8(1): 1-15 teachers to confront any form of oppression in the teaching of accounting, to eliminate dominant power structures that impose strategies that teachers can use in their lessons. Emancipatory education “permits people to eliminate dominating conditions that make them responding objects so that they can become active participants” (Myende & Nhlumayo, 2020). The above-mentioned principles of critical pedagogy strengthen the path of this research, since it allows EMS teachers to work through self-initiated strategies to deal with inherent content knowledge misconceptions (Modise, 2016). Openness and social collaboration create ACJCK that is conducive to learning, whereby individuals and groups act together to achieve social consciousness about any dominant systems. It also gives voice to collaboration within the pedagogic situation (Makoelle, 2014). The absence of social change results in ineffective ACJCK. Therefore, some teachers will work to teach the pace-setter and fail to attend to the needs of vulnerable pupils, which results in an absence of dialogue, and poor curriculum practice. This situation is often associated with the number of activities, instead of the quality of teaching (Mkhize & Maistry, 2017). Critical pedagogy’s emphasis on social change is likely to transform ACJCK in Grade 9 EMS. Hlalele (2018) advocates for “pedagogies of engagement, life, and hope, which aim to break down barriers of domination. This approach empowers people who struggle to achieve liberation, with a pedagogy of engagement”. METHODOLOGY Design The study adopted a participatory action learning and action research (PALAR) methodology, since PALAR equalizes collaboration among the researcher and participants (Nkoane, 2012; Ainsworth, 2021), to identify the needs, decide on the best course of action, implement the action, evaluate it and then decide what further action to take, based on participants’ critical reflection upon the process (Mahlomaholo, 2009). Participants identify their problems and propose their solutions, and learn from concrete experience and critical reflection on that experience (Dube & Hlalele, 2018), as they work to achieve the common good (Qhosola, 2015). All the participants in the research were encouraged to examine strategies devised to enhance ACJCK in a Grade 9 EMS class critically. Participants needed to be aware of each other’s viewpoints in data generation, because PALAR justifies a feeling of emancipation (Nkoane, 2015). When all the angles of a situation are being investigated, a teacher will immediately sense a feeling of fulfilment and emancipation from feelings of fear. PALAR follows a cycle similar to any other participatory action research, that is, collaborative identification of needs, deciding on the best course of action, implementing the action, evaluating it and then deciding what further action to take, based on participants’ critical reflection upon the process (Myende & Nhlumayo, 2020). Recruitment and selection of participants The participants were 3 Grade 9 EMS teachers in one rural school at Thabo-Mofutsanyane Education District. The participants were recruited based on “the knowledge, interests, and 7 RESSAT 2023, 8(1): 1-15 support they have regarding ACJCK” (Myende & Bhengu, 2015). Therefore, the participants were selected purposively based on the experience they had and the fact that they were teaching EMS in the same school. The three participants were profiled as follows: Thabo (Pseudonym), the HoD, is responsible for planning and managing the work of EMS teachers. The HoD of Tlotlo (Pseudonym) Intermediate School started teaching in Kwa-Zulu Natal in 1997 (Grades 4-7); in 2003 he continued teaching (Grades 8-9) at another school. In 2004 he moved to another school to teach (Grades 4-7), and in 2005 he was appointed at the same post level to teach Grades 4-7. In 2012, he was promoted to HoD (Grades 7-9) where he is still working. He has 20 years of experience in his teaching career. Mapule (pseudonym) is the senior teacher who started teaching in1984 at the intermediate phase (Grades 7-9). In 1989 she continued teaching at another school, in the primary phase (Grades R-6). In 1990 she returned to teaching intermediate phase (Grade 7-9), and this is where she was still teaching at the time of the study. She has 34 years of experience in her teaching career. Lefa (pseudonym) is the junior teacher who participated in this study. He started teaching in 2004 at senior phase (Grades 10-12) as a volunteer teacher. In 2004 he switched to teaching as a temporary teacher at the intermediate phase (Grades 7-9). In 2006 he was appointed in a permanent post for the intermediate phase (Grades 7-9), where he was still working at the time of the study. He has 16 years of experience in his teaching career. The professional experience of participants ranged from 5 to 25 years in the field of education. This range of experience helped to obtain viewpoints from participants regarding the teaching and learning of cash journals (CJ) at their school. Data collection The interviews were used to collect data on the strategic devices that the EMS teachers can use to enhance the accounting cash journals content knowledge (ACJCK). The interviews were used to probe the teachers’ experiences (Ngwenya, 2016) regarding the strategic devices to enhance the ACJCK of EMS Teachers. A video recorder was used to record the participants’ answers. The use of a video recorder enabled the researchers to capture the feelings, emotions and experiences of the participants as they were responding to the interview questions (Makoelle, 2014). It was possible for the researchers to play the recordings back and forth using a video recorder which would have been impossible with other data generation techniques. Each interview lasted for 55 minutes. The interviews with the participants were done in Sesotho and the answers were translated into English by the researchers. Data analysis Thematic analysis (TA) was used to analyse the generated data (Dube & Hlalele, 2018). Data were then transcribed, coded and categorized into various themes regarding the strategic devices that can be used to enhance the ACJCK of economic and management sciences teachers. The themes were sent back to the participants to verify the data to ensure validity and member checking (Dube & Hlalele, 2018) when discussing the strategic devices that can be used to 8 RESSAT 2023, 8(1): 1-15 enhance the ACJCK of EMS teachers. The ethical clearance (with number: UFS-HSD 2016/1370) was obtained from the University of the Free State and permission to conduct the study was sought and granted by the Free State Department of Basic Education (FSDoBE). Informed consent was also obtained from all participants regarding their participation in the research study (Ngwenya, 2016). To ensure confidentiality and anonymity (Modise & Letlhoenyo, 2020), pseudonyms were used in place of the participants’ real names, including the school (Van Wyk, 2015a). RESULTS AND DISCUSSION This section presents and discusses the results regarding the strategic devices that can be used to enhance the ACJCK of Grade 9 EMS teachers. The study sought to answer the following research question: what are the strategic devices that can be used to enhance the ACJCK of Grade 9 EMS teachers. Data were collected and analysed in accordance with the question and resulted in the following themes, namely creating professional learning communities to enhance cash journals content knowledge and ensuring collaborative lesson planning and preparation of cash journals. These themes and their key-related codes are summarized in Table 1 below and described with key-related quotes from the participants. The findings are also discussed in line with the research question of the study. Table 1: Themes and Related Codes Theme 1: Creating professional learning communities to enhance cash journals content knowledge The literature revealed that professional learning communities (PLCs) enabled teachers to discuss and share information, correct misconceptions, and adopt good pedagogical practices (Van Wyk, 2015a). Ainsworth (2021) also noted that “teachers learn better when they learn Themes Key-Related Codes Creating professional learning communities Team Teaching Insufficient subject content-knowledge Mismatch of teacher-learner ratio Workshops to support teacher development Specialization in EMS Teacher collaboration Collaborative lesson planning and preparation Collaborative teaching Help teachers improve their teaching style Class visits Immediate feedback Opportunities for lesson planning Group work Lesson demonstration 9 RESSAT 2023, 8(1): 1-15 together. Teachers tend to follow and adopt what works during training programs”. The participants had this to say: Thabo said: “Team teaching is indeed necessary”. EMS teachers are eager to collaborate and to adopt the best teaching strategies that could lead to teachers delivering subject content effectively. Sharing knowledge and skills is useful for enhancing the ACJCK of teachers who are willing to converge in one place to discuss a common cause. Grounded in this, Mapule said: “I agreed with what has been said, insufficient subject content knowledge is a challenge, as I can teach theory well but the accounting part it is difficult. Due to the mismatch of the teacher-learner ratio we are overloaded with subjects and must teach many subjects”. Lefa added: “The workshops to support teacher development are held after hours, with limited time, close to one hour”. Mapule continued to add that: “The problem of specialization contributes a lot to challenges in EMS. Teachers’ collaboration is disturbed by challenges, whereby we are always in class teaching, and no one has time to visit and team teach with each other to address individual problems”. From the participants’ words above, it is evident that EMS teachers must be supported through professional development workshops, especially on the cash journal content. However, these workshops need to be organized during normal schooling days so that all teachers can be able to attend without being challenged with external factors such as transport and parenting. Teachers must not be allowed to teach outside their subject major and appropriate subject allocation should be made dependent on whether teachers have at least accounting, economics, and business studies up to second-year level for them to effectively teach EMS. Similarly, teachers should be encouraged to establish networks of practice with other teachers teaching the same subject to share best practices in the subject. The literature mentions a few possible issues that are important for the success of this study. Firstly, professional learning communities (PLCs) can be used to upgrade the quality of teacher knowledge, and scholarships and bursaries can help teachers to further their studies (Espey, 2018; Makoelle, 2014; Feldman, 2016). A distance learning institution was used to enhance accounting cash journal subject content knowledge (Espey, 2018; Myrberg et al., 2018). Secondly, team teaching was used to accommodate novice teachers, and continuous training workshops and cluster workshops (Chang, Ward & Goodway, 2020) were used to increase teachers’ level of understanding and help them to switch to better methods of teaching (Paguio & Jackling, 2016). On the same note, the data that was collected also provided fruitful 10 RESSAT 2023, 8(1): 1-15 outcomes. The development support group (DSG) implemented the strategic devices. The role of DSG was to draw up a co-curriculum and an extra-curricular classroom visit plan. Theme 2: Ensuring collaborative lesson planning and preparation of cash journals The literature revealed that collaboration enabled teachers to support and develop each other. It also strengthened teachers’ subject knowledge (Modise, 2016), and thereby, improves their practice in lesson planning and preparation. Collaborative learning permits teachers to become experts in one lesson’s content and to share it with few colleagues (Bentley & Cazaly, 2015). The participants had this to say: Thabo said: “Collaborative teaching is important. Teachers, learners, and parents need to work together. This will enable us to see where we can help other teachers to improve their style of teaching.” Therefore, this implies that observation of teaching and learning, and assessment should be supervised. Mapule had this to say: “So, the DSG has to conduct the class visit and observe teachers when teaching. Most teachers refuse to implement change because we stick to the old way of teaching. DSGs should continuously provide teachers with feedback immediately to update teachers”. It was reassuring to hear teachers talking about the positive aspects of the collaboration. Words, such as, “we need to implement changes immediately to be updated with current teaching methods” showed what teachers are willing to strengthen their practice by working together with different stakeholders in education. Thabo continued and said: “To show the teaching technique is very important, through small workshops about didactic practice could also be vital. When we evaluate teaching and learning that can teachers an opportunity to plan, assess, teach and can help improve the skills of teachers and recognize skills like learners using methods of continuous assessment and to encourage group work. With regards to feedback, it is important to give teachers feedback every time. That can help to improve on your work and the results will be positive”. Then, Mapule amplified the words of Thabo as follows: “Yes, experienced teachers could demonstrate lessons to other inexperienced teachers”. Lefa also added to Mapule’s viewpoint above and said: “I think we should not say unannounced visits but just class visits. To implement the class visit, we should indicate that we need this and this. This is aimed at making sure that teachers are always prepared.” 11 RESSAT 2023, 8(1): 1-15 The above quote points to what teachers identified as important benefits of experience, namely, flexibility, innovation, and initiative. If teachers can use their experience to thwart threats that could derail the lesson, through careful manoeuvres, rather than disruption, the lesson would proceed smoothly, flexibly, be innovative and exhibit initiative, among its attributes. These skills can be learned through classroom observation. Therefore, subject cluster workshops must be implemented as an effective platform for teachers to share information (Carson & Mennenga, 2019; Myende & Bhengu, 2015). Cluster workshops are used to enhance classroom subject content knowledge and practice of certain subject topics (Weidman & Deming, 2020). The participants’ words above show strong awareness of relations, in which the development support group (DSG) will inform the teacher about classroom observation for developmental appraisal and performance. In this case, we saw the DSG (composed of a teacher being appraised, peer and supervisor) planning and implementing some of the plans with teachers. Working together is an inviting condition that we trust will promote mutual understanding, and we hope that people will discuss their practice to make the necessary amendments in a friendly manner. The success of teaching by collaboration was confirmed by the literature (Ainsworth, 2021; Espey, 2018). In terms of enhancing EMS accounting cash journal subject content knowledge, the subject advisor uses the workshops and continuous professional development for teacher development. Moreover, the school management team (SMT), staff meetings, and cluster workshops must be used to initiate collaboration in EMS teaching. From the data that was collected, it is clear that the DSG played a vital role in observing, discussing, and supporting ACJCK needs. The reviewed literature confirmed that EMS teachers must be equipped with the cash journals content knowledge (Chaffer & Webb, 2017; Modise & Letlhoenyo, 2020; Molise, 2020; Ngwenya, 2016). Similarly, professional development workshops must be organized and the focus of such workshops (Chang et al., 2020) should be based on improving the content knowledge of teachers. Teachers are also expected to work together (Ainsworth, 2021) through the establishment of professional learning communities (PLCs) (Bargate & Maistry, 2015) and collaborate with their peers to share the best practices in the teaching of cash journals (Weidman & Deming, 2020). CONCLUSION The paper investigated the strategic devises that can be used to enhance the ACJCK of Grade 9 EMS teachers, with regards to CJ teaching. The results showed a lack of specialization, and pre- service practice was a major cause of insufficient cash journal subject content knowledge. Moreover, some teachers are just teaching EMS subjects to increase their period workload and not knowing EMS subject content knowledge, which impacts on learners’ performance. We, therefore, recommend that collaborative team teaching must be used to accommodate novice teachers, and continuous training workshops and cluster workshops should be used to increase 12 RESSAT 2023, 8(1): 1-15 teachers’ level understanding and address the inherent cash journal content knowledge misconceptions. Teachers should also refrain from teaching subjects which they did not specialize in. A limitation of the study was that it was conducted using only one school in the eastern Free State. The study’s purpose was to not provide a general outcome but to find and indicate specific outcomes regarding ACJCK. Based on the above limitation, I recommend that the study be expanded by clustering many schools with similar subjects. A further study could be conducted to address aspects that have not been researched. The study will benefit the existing body of knowledge in education studies. 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