From Compliance to Commitment: Teacher Motivation and Computerized Accounting Adoption in South African Private High Schools

Aim/Purpose: This study investigates the motivational and systemic barriers constraining computer-aided learning (CAL) adoption in South African high school accounting education. Background: Despite growing expectations for digital competence in the accounting profession, CAL adoption in South African schools remains limited. Prior research has focused on access, infrastructure, and skills, offering limited insight into the motivational dynamics shaping teachers’ technology integration practices. Methodology: Guided by Self-Determination Theory (SDT), this qualitative study employed structured interviews with six accounting teachers from Gauteng private schools. The data were analysed thematically to examine how psychological needs for autonomy, competence, and relatedness influence CAL implementation. Contribution: This study extends prior research by applying SDT to elucidate the psychological mechanisms underlying technology resistance in accounting education. It demonstrates that addressing infrastructure and training deficits alone is insufficient to achieve sustainable CAL adoption. Findings: The findings reveal that although teachers conceptually endorse CAL integration, their motivation is significantly undermined by structural constraints. The exclusion of computerized accounting from the formal Curriculum and Assessment Policy Statement (CAPS) assessments constrains teachers’ autonomy by rendering software instruction pedagogically discretionary. Inadequate professional development limits collegial support, while unreliable infrastructure further erodes competence and relatedness, positioning teachers along a continuum from externally regulated compliance to intrinsic motivation. Recommendations for Practitioners: Within adequately resourced contexts, effective CAL integration requires systemic curriculum reform that embeds computerized accounting within formal assessments, alongside context-sensitive professional development. This emphasizes pedagogical integration rather than technical skills alone. Recommendation for Researchers: Future research should further explore motivational regulation as a critical factor in educational technology adoption, particularly within subject-specific contexts and assessment-driven schooling systems. Impact on Society: Without systemic reforms, high school learners remain underprepared for digital workplace demands, perpetuating skills gaps and limiting employability in the evolving accounting profession. Future Research: Further studies should examine CAL adoption across diverse school contexts and investigate how assessment policy reform may support sustained, intrinsically motivated technology integration.