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Assessment of learning in accounting at first-year level in higher education : promoting a deep approach-to-learning

M.Ed. / Professional Accounting programmes in higher education provides a career path for many Accounting graduates. Future members of the Accounting Profession are expected to demonstrate knowledge and competencies associated with high quality learning outcomes, associated with a deep approach-to-learning (IFAC, 2004:1). However, various critiques of current Accounting in higher education have identified deficiencies with respect to such knowledge and competencies in Accounting graduates. Calls have been made for changes in the teaching and learning context of Accounting to address the perceived deficiencies in Accounting graduates and promote a deep approach-to-learning. From my own practice, as a first-year Accounting lecturer at an higher education institution, it became clear that a teaching-centered approach and assessment could promote surface learning, while a more student-centered approach and assessment could promote a deep approach-to-learning. Furthermore, it is evident from literature that assessment is the most powerful lever university lecturers have to influence students' approachesto- learning. It is therefore unlikely that students will adopt a deep approach-tolearning if assessment tasks implicitly promote surface learning. The research question that guided this study was: How can assessment tasks in Accounting 1 at an higher education institution be formulated and implemented with a view to promoting a deep approach-to-learning? In view of this question, the purpose of the study was to formulate and implement assessment tasks (the intervention) as part of an action research project to promote a deep approach-to-learning. The aim of this intervention was to formulate and implement assessment tasks in Accounting 1 that could promote a deep approachto- learning. Practitioner action research served as the design type for conducting this research. Action research operates in cycles and distinct phases, with reflection playing an integral role. This study's main cycle comprised five phases, with inner and outer spirals of reflection and systematic learning within each phase. Phase one involved the identification of the problem. Phases two and three involved the planning and implementation of the intervention. During the planning of the intervention the data collected in phase two informed the formulation and implementation of the assessment tasks. In phase four of the action research cycle, the data collected from the intervention in phase three as well as the data collected after the intervention, were analysed and evaluated.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:1758
Date30 November 2011
CreatorsDu Plessis, Adel
Source SetsSouth African National ETD Portal
Detected LanguageEnglish
TypeThesis

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