摘要：This study was motivated by the numerous requests from a number of high schools in the Vhembe District to the University of Venda for teaching assistance in accounting. The objective of the study was to investigate and understand the causes of shortage of high school accounting teachers, and the consequent impact on students' pass rates in the subject of accounting in the Vhembe District, Limpopo Province, South Africa. The study used both desk research and questionnaire interview to assess the impact of the problem. The study reveals that, while there was a general shortage of accounting teachers, some schools were under-staffed, while others were actually over-staffed. In addition, the study identified teachers' lack of adequate subject knowledge, and problems of curriculum implementation strategies as contributing to students' low pass rates. To address these challenges, it is recommended that the government give high priority to resource allocation for retraining of teachers and also to improve the terms and conditions for teachers.
