E-Learning Framework Development for Grade 12 Accounting Learners in South African Public High Schools

E-learning is growing rapidly and plays a critical role in the transformation of education, allowing users to gather information from endless resources. This study aims to develop a conceptual framework for Grade 12 accounting learners that can enhance teaching and learning in South African public high schools in small townships. The study is driven by the issues faced by local schools and libraries such as having inadequate and outdated accounting learning resources, and other issues such as lack of technology skills, infrastructure and teacher readiness are addressed. A systematic literature review was conducted in this study to analyze and integrate UDL principles and TAM in e-learning to complement the proposed framework for accounting learners. The findings of this study reflect a broader trend in e-learning research, where subject-specific platforms often receive less attention compared to general-purpose E-learning tools. The lack of subject-specific research on E-learning for accounting learners underscores the importance of this study. In conclusion, the findings of this paper provide a robust foundation for the design of a conceptual framework for Grade 12 accounting learners in South African public high schools in small townships. Keywords: E-Learning, Education, Learners, Accounting