Status of Accounting Curriculum Implementation : A Concerns-Based Adoption Model (CBAM) assessment in Ashanti and Central Regions of Ghana

Teachers as arbiters wield much influence in determining the success or otherwise of an innovation. Yet in centralized school systems, as practised in Ghana, teachers are relegated to the periphery when designing curriculum. Programmes developed independent of teachers tend to arouse some concerns in teachers in their bid to put such progrmmes into use.The purpose of the study was to identify the concerns that accounting teachers had in their attempt to implement the new accounting curriculum as a part of the 2007 Education Reform in Ghana. The study found that accounting teachers were mainly non-users of the new accounting curriculum. They had mixed concerns in relation to the curriculum and its use. They did not realize that the new curriculum was an improvement over the old one and therefore continued to use the old curriculum for their instructional needs.These outcomes of the study will help educational policy-makers and school administrators to identify and resolve such concerns in order to increase the success rate of implementing the curriculum.