Accounting Teachers' Understanding and Use of Assessment for Learning to Enhance Curriculum Implementation

Abstract

Assessment is a crucial educational instrument, yet many Accounting teachers regard it as mere testing rather than a learning tool. This study emphasizes enhancing Accounting teachers' understanding and application of Assessment for Learning (AfL) to better implement curriculum strategies. Utilizing Critical Pedagogy, the research highlighted the insufficient integration of AfL in teaching and learning practices, advocating for formative assessment to facilitate learner growth.

Introduction

In South Africa, the Curriculum Assessment Policy Statement (CAPS) reform introduced in 2011 sought to revolutionize teaching in Accounting. Despite this, teachers faced challenges due to inadequate training in utilizing assessment strategies effectively. Studies show a disconnect between theoretical knowledge of AfL and its practical application, leading to less effective learner assessments.

Assessment for Learning (AfL) in Accounting

AfL is defined as a continuous interactive process involving both teachers and learners that guides future learning paths. Its practice is associated with fostering critical thinking and learner autonomy. While teachers recognize the need for assessment, their application remains superficial, often neglecting comprehensive strategies that address all learning domains—cognitive, affective, and psychomotor.

Challenges in Curriculum Implementation

Research indicates that the pressures of standard curricula lead teachers to prioritize summative assessments over formative ones. Many lack deeper knowledge of AfL principles, resulting in rote learning and insufficient learner engagement. This gap illustrates a need for enhanced pedagogical training and support for teachers to navigate AfL effectively in Accounting education.

Methodology

A qualitative Participatory Action Research (PAR) approach engaged five Accounting teachers, facilitating open dialogues and workshops aimed at improving their understanding of AfL. Multiple data collection methods, including focus group discussions, were employed to gather insights and foster collaborative learning.

Findings

Findings revealed that teachers hold a basic understanding of AfL, primarily focused on assessing knowledge without fostering critical engagement. Teacher responses indicated reliance on traditional teaching methods, with many expressing concerns over the time constraints of the curriculum, which hinders the integration of AfL practices.

Recommendations

To overcome these challenges, the study advocates for ongoing professional development in AfL for teachers and suggests institutional support through regular workshops and collaborative initiatives. It emphasizes the need for a paradigm shift that prioritizes understanding learning processes over merely meeting curriculum deadlines.

Conclusion

The study concludes that while Accounting teachers exhibit foundational knowledge of AfL, there is a pressing need for deeper training and support to facilitate effective curriculum implementation. Educators should strive for transformative practices that promote active learning and empower students beyond traditional assessment measures.