LEARNERS’ AND THEIR TEACHER’S EXPERIENCES OF AN AUTHENTIC ONLINE ASSESSMENT TEST IN THE UNDERSTANDING OF BASIC ACCOUNTING CONTENT KNOWLEDGE
Abstract
Accounting
as a school subject provides a foundation for understanding the economic
activities and conditions of a business, it serves as a common language both within
the business and for communicating business information to the external
financial community. When learners grasp the key financial transactions as well
as the analysis, interpretation and communication of financial statements, they
are able to understand the fundamental concepts of basic accounting principles
and practice. However, there is a lack of adequate preparation at school level
in accounting. Learners are taught how to do accounting, but the principles and
reasons for accounting, that is, the basic concepts of accounting, are not
adequately taught and assessed (Steenkamp, Baard & Frick, 2010).
As a result, South African learners’ performance in the subject is poor. We
contend that teachers contribute to poor performance because they have inadequacies
in their own content knowledge of the subject (Ozden, 2008), as they were not
properly trained and equipped to teach it competently (Letshwene, 2014). They
also employ inadequate assessment techniques in the subject by using a
traditional paper-based approach (Ngwenya & Maistry, 2012). As a way of
supporting teachers in their teaching practice, the Department of Education has
formulated assessment guidelines that prescribe an alternative form of
assessment that can be completed electronically, using online assessment to
gauge learners’ understanding of content knowledge of any topic. The usefulness
of an online assessment tool is measured in terms of how it reveals the
understanding and content knowledge of learners in a meaningful social context.
Thus, the aim of this paper is to report on the design of an authentic online
assessment of grade 10 learners’ and their teacher’s understanding of basic
accounting content knowledge. QuestBase software was used in the design of
online assessment embedded within the theoretical constructs of authentic
learning, and with the first three cognitive levels of the revised Bloom’s
taxonomy. The theoretical framework of authentic learning mirrors real-world
relevance with authentic activities from multiple perspectives and provides the
opportunity for learners to reflect on the learning process. An exploratory
qualitative case study design was used in this inquiry and qualitative data was
generated from individual and focus-group interviews and observation. Findings
indicated that the participants (six learners and their teacher) had positive
experiences in completing the authentic online assessment test of basic
accounting content knowledge. However, learners still struggled to successfully
deal with calculations and also showed a lack of knowledge and understanding of
the basic concepts of the subject. Most significantly, this paper aims not to
“prove that learning has improved” but rather that the use of an online
assessment tool (QuestBase) within the theoretical framework of authentic
learning and assessment reflects the real-life context of learners.
Keywords
Accounting authentic learning authentic online assessment Bloom’s taxonomy QuestBase Secondary school
References
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- Al-Amri, S. (2009).Computer-based testing vs. paper-based testing: establishing the comparability of reading tests through the evolution of a new comparability model in a Saudi EFL context. Unpublished doctoral dissertation. University of Essex, England.
- Al-Bataineh, A, Anderson, S, Toledo, C & Wellinski, S. (2008). A study of technology integration in the classroom. International Journal of Instructional Media, 35 (4).
- Anderson, L & Krathwohl, D.A. (2001). Taxonomy for learning, teaching and assessing: A revision of Bloom's Taxonomy of Educational Objectives. New York: Longman.
- Baleni, Z.G. (2015). Online formative assessment in higher education: Its pros and cons. The Electronic Journal of e-Learning, 13 (4).
- Biggs, J & Tang, C. (2011).Teaching for Quality Learning at University. Maidenhead: Open University Press.
- Bojuwoye O, Moletsane M, Stofile S, Moolla, N & Sylvester, F. (2014). Learners’ experiences of learning support in selected Western Cape schools. South African Journal of Education, 34 (1).
- Bryman, A. (2004). Social research methods (2nd ed.). New York: Oxford University Press.
- Caliendo, S. M & Kyle, W. C. (1996). Editorial: Establishing the theoretical frame. Journal of Research in Science Teaching, 33 (3).
- Craig, T.S. (2016). The role of expository writing in mathematical problem solving. African Journal of Research in Mathematics, Science and Technology Education, 20 (1).
- Crittenden, C.A & Crittenden, W.F. (2014). The accounting profession’s role in corporate governance in frontier markets: A research agenda. Organizations and Markets in Emerging Economies, 5 (5).
- Department of Basic Education. (2011). National Curriculum Statement. Curriculum and Assessment Policy Statement, Accounting. Further Education and Training Phase Grades 10-12. South Africa. Pretoria: Government Printer.
- Department of Education. (2003). National Curriculum Statement Grades 10-12 (General) Accounting. Pretoria: Government Printer.
- Department of Basic Education. (2015). National Senior Certificate Examination 2015, Diagnostic Report. Pretoria: Government Printer.
- Department of Education. (2007). Guidelines for Teacher Training and professional Development in ICT. South Africa, Pretoria Government Printer.
- Department of Education. (2004). White Paper on e-Education: Transforming Learning and Teaching through Information and Communication Technologies. Pretoria: Government Printers.
- Draper, S. W. (2009). Catalytic Assessment: Understanding how MCQs and EVS can Foster Deep Learning. British Journal of Educational Technology, 40 (2).
- Elsaadani, M. (2015). Information and Communication Technology skills' sufficiency of Egyptian accounting graduates. International Journal of Advanced Information Technology, 5 (1/2).
- Ganda, F, Ngwakwe, C.C & Ambe, C.M. (2014). Independent Research and a Deep Approach to Learning of Accounting Concepts. Students’ View, 5 (6).
- Hale, S & Napier, J. (2013). Interpreting research methods: A practical resource. London: Bloomsbury.
- Herrington, A & Herrington, J. (2006). What is an authentic learning environment? In A. Herrington & J. Herrington (eds), Authentic learning environments in higher education. Hershey, PA: Information Science Publishing.
- Herrington, J & Kervin, L. (2007). Authentic learning supported by technology: 10 suggestions and cases of integration in classrooms. Educational Media International, 44 (3).
- Herrington, J & Oliver, R. (2000). An instructional design framework for authentic learning environments. Educational Technology Research and Development, 48 (3).
- Jadama, L.M. (2014). Impact of subject matter knowledge of a teacher in teaching and learning process. Middle Eastern & African Journal of Educational Research, 7 (1).
- Jameel, S.H & Hamdan, A. (2015). Effects of student’s attendance on accounting student’s performance. International Journal of Business and Management Review, 3 (5).
- Jonassen, H & Reeves, T.C. (1996). Learning with technology: Using computers as cognitive tools. In DH Jonassen (Ed.), Handbook of research for educational communications and technology, (1st ed.). New York: Macmillan.
- Kearsley, G. (2000). Online Education: Learning and Teaching in Cyberspace. Toronton, ON: Wadsworth.
- Kuhn, C, Alonzo, A.C & Zlatkin-Troitschanskaia, O. (2016). Evaluating the pedagogical content knowledge of pre- and in-service teachers of business and economics to ensure quality of classroom practice in vocational education and training. Empirical Research in Vocational Education and Training, (8) 5.
- Letshwene, M.J. (2014). Improving grade 10 accounting teachers’ competencies in the Ekurhuleni District of the Gauteng Province. Unpublished MEd dissertation. Pretoria: University of South Africa.
- Leung, S. F, Mok, E & Wong, D. (2008). The Impact of Assessment Methods on the Learning of Nursing Students. Nurse Education Today, 28 (6).
- Manda, D.C. (2014). An Investigation on the Shortage of Accounting Teachers and Its Effect on High Schools Pass Rates in Vhembe District Limpopo Province, South Africa. Kamla-Raj - J Soc Sci, 41(3).
- Mantei, J & Kervin, L.K. (2009). "Authentic" learning experiences: what does this mean and where is the literacy learning? In Moult, A (eds), Bridging Divides: National Conference for Teachers of English and Literacy, 2009, p 1-16, Hobart, Australia: Australian Association for Teaching of English/Australian Literacy Education Association.
- Maton, K. (2011). Theories and things: The semantics of disciplinarity. In F. Christie & K. Maton (eds.), Disciplinarity: Functional linguistics and sociological perspectives (pp. 62–84). London: Continuum.
- Mishra, P & Koehler, M.J. (2006). Technological Pedagogical Content Knowledge: A Framework for Teacher Knowledge. Teachers College Record, 108 (6).
- Modise, A.M. (2016).Pedagogical Content Knowledge Challenges of Accounting Teachers. Kamla-Raj - Int J Edu Sci, 13(3).
- Myers, L.P. (2016). Knowledge structures and their relevance for teaching and learning in introductory financial accounting. South African Journal of Accounting Research, 30 (1).
- Ngwenya, J.C & Maistry, S.M. (2012).Teaching and assessment in accounting: An exploration of teachers’ experiences in a rural KwaZulu-Natal school. Journal of Social Sciences, 33 (1).
- Nkhoma, M, Lam, T, Richardson, J, Kam, K & Lau, K. H. (2016). Developing case-based learning activities based on the revised Bloom’s Taxonomy. Informing Science & IT Education Conference (In SITE) 2016, 85-93. Available at http://www.informingscience.org/Publications/3496. Accessed 28 August 2016.
- Noyesa, J.M & Garland, K.J. (2008). Computer- vs. paper-based tasks: Are they equivalent? Ergonomics, 51 (9).
- Ozden, M. (2008). The effect of content knowledge on pedagogical content knowledge: The case of teaching phases of matters. Educational Sciences: Theory & Practice, 8 (2).
- Selfe, C. (1990). Technology in the English classroom: Computers through the lens of feminist pedagogy. In C. Handa (Ed.), Computers and community: Teaching composition in the twenty-first century (pp. 118–139). Portsmouth, NH: Boynton/Cook.
- Simpson, J. (2016). Authentic Learning – Does It Improve Pass Rates and Student Satisfaction? Journal of Perspectives in Applied Academic Practice, 4 (2).
- Singh, S.K, Chauhan, S & Singh, S.K. (2016). Accountancy for Class-XI (Commerce). SBPD Publications. Agra in Uttar Pradesh, India.
- SmartLite Software. (2013). QuestBase. Available at http://download.cnet.com/QuestBase/3000-2051_4-75851492.html. Accessed 15 June 2015.
- Steenkamp, L.P, Baard, R.S & Frick, B.L. (2010). Factors influencing success in first-year Accounting at a South African university: The profile of a successful first-year Accounting student. South African Journal of Accounting Research, 23 (1).
- Yin, R.K. (2014). Case study research: Design and Methods (5th ed.). Los Angeles, CA: Sage.
Abstract
References
- Acs, Z & Storey, D. (2004). Introduction: Entrepreneurship and Economic Development. Regional Studies, 38 (8).
- Al-Amri, S. (2009).Computer-based testing vs. paper-based testing: establishing the comparability of reading tests through the evolution of a new comparability model in a Saudi EFL context. Unpublished doctoral dissertation. University of Essex, England.
- Al-Bataineh, A, Anderson, S, Toledo, C & Wellinski, S. (2008). A study of technology integration in the classroom. International Journal of Instructional Media, 35 (4).
- Anderson, L & Krathwohl, D.A. (2001). Taxonomy for learning, teaching and assessing: A revision of Bloom's Taxonomy of Educational Objectives. New York: Longman.
- Baleni, Z.G. (2015). Online formative assessment in higher education: Its pros and cons. The Electronic Journal of e-Learning, 13 (4).
- Biggs, J & Tang, C. (2011).Teaching for Quality Learning at University. Maidenhead: Open University Press.
- Bojuwoye O, Moletsane M, Stofile S, Moolla, N & Sylvester, F. (2014). Learners’ experiences of learning support in selected Western Cape schools. South African Journal of Education, 34 (1).
- Bryman, A. (2004). Social research methods (2nd ed.). New York: Oxford University Press.
- Caliendo, S. M & Kyle, W. C. (1996). Editorial: Establishing the theoretical frame. Journal of Research in Science Teaching, 33 (3).
- Craig, T.S. (2016). The role of expository writing in mathematical problem solving. African Journal of Research in Mathematics, Science and Technology Education, 20 (1).
- Crittenden, C.A & Crittenden, W.F. (2014). The accounting profession’s role in corporate governance in frontier markets: A research agenda. Organizations and Markets in Emerging Economies, 5 (5).
- Department of Basic Education. (2011). National Curriculum Statement. Curriculum and Assessment Policy Statement, Accounting. Further Education and Training Phase Grades 10-12. South Africa. Pretoria: Government Printer.
- Department of Education. (2003). National Curriculum Statement Grades 10-12 (General) Accounting. Pretoria: Government Printer.
- Department of Basic Education. (2015). National Senior Certificate Examination 2015, Diagnostic Report. Pretoria: Government Printer.
- Department of Education. (2007). Guidelines for Teacher Training and professional Development in ICT. South Africa, Pretoria Government Printer.
- Department of Education. (2004). White Paper on e-Education: Transforming Learning and Teaching through Information and Communication Technologies. Pretoria: Government Printers.
- Draper, S. W. (2009). Catalytic Assessment: Understanding how MCQs and EVS can Foster Deep Learning. British Journal of Educational Technology, 40 (2).
- Elsaadani, M. (2015). Information and Communication Technology skills' sufficiency of Egyptian accounting graduates. International Journal of Advanced Information Technology, 5 (1/2).
- Ganda, F, Ngwakwe, C.C & Ambe, C.M. (2014). Independent Research and a Deep Approach to Learning of Accounting Concepts. Students’ View, 5 (6).
- Hale, S & Napier, J. (2013). Interpreting research methods: A practical resource. London: Bloomsbury.
- Herrington, A & Herrington, J. (2006). What is an authentic learning environment? In A. Herrington & J. Herrington (eds), Authentic learning environments in higher education. Hershey, PA: Information Science Publishing.
- Herrington, J & Kervin, L. (2007). Authentic learning supported by technology: 10 suggestions and cases of integration in classrooms. Educational Media International, 44 (3).
- Herrington, J & Oliver, R. (2000). An instructional design framework for authentic learning environments. Educational Technology Research and Development, 48 (3).
- Jadama, L.M. (2014). Impact of subject matter knowledge of a teacher in teaching and learning process. Middle Eastern & African Journal of Educational Research, 7 (1).
- Jameel, S.H & Hamdan, A. (2015). Effects of student’s attendance on accounting student’s performance. International Journal of Business and Management Review, 3 (5).
- Jonassen, H & Reeves, T.C. (1996). Learning with technology: Using computers as cognitive tools. In DH Jonassen (Ed.), Handbook of research for educational communications and technology, (1st ed.). New York: Macmillan.
- Kearsley, G. (2000). Online Education: Learning and Teaching in Cyberspace. Toronton, ON: Wadsworth.
- Kuhn, C, Alonzo, A.C & Zlatkin-Troitschanskaia, O. (2016). Evaluating the pedagogical content knowledge of pre- and in-service teachers of business and economics to ensure quality of classroom practice in vocational education and training. Empirical Research in Vocational Education and Training, (8) 5.
- Letshwene, M.J. (2014). Improving grade 10 accounting teachers’ competencies in the Ekurhuleni District of the Gauteng Province. Unpublished MEd dissertation. Pretoria: University of South Africa.
- Leung, S. F, Mok, E & Wong, D. (2008). The Impact of Assessment Methods on the Learning of Nursing Students. Nurse Education Today, 28 (6).
- Manda, D.C. (2014). An Investigation on the Shortage of Accounting Teachers and Its Effect on High Schools Pass Rates in Vhembe District Limpopo Province, South Africa. Kamla-Raj - J Soc Sci, 41(3).
- Mantei, J & Kervin, L.K. (2009). "Authentic" learning experiences: what does this mean and where is the literacy learning? In Moult, A (eds), Bridging Divides: National Conference for Teachers of English and Literacy, 2009, p 1-16, Hobart, Australia: Australian Association for Teaching of English/Australian Literacy Education Association.
- Maton, K. (2011). Theories and things: The semantics of disciplinarity. In F. Christie & K. Maton (eds.), Disciplinarity: Functional linguistics and sociological perspectives (pp. 62–84). London: Continuum.
- Mishra, P & Koehler, M.J. (2006). Technological Pedagogical Content Knowledge: A Framework for Teacher Knowledge. Teachers College Record, 108 (6).
- Modise, A.M. (2016).Pedagogical Content Knowledge Challenges of Accounting Teachers. Kamla-Raj - Int J Edu Sci, 13(3).
- Myers, L.P. (2016). Knowledge structures and their relevance for teaching and learning in introductory financial accounting. South African Journal of Accounting Research, 30 (1).
- Ngwenya, J.C & Maistry, S.M. (2012).Teaching and assessment in accounting: An exploration of teachers’ experiences in a rural KwaZulu-Natal school. Journal of Social Sciences, 33 (1).
- Nkhoma, M, Lam, T, Richardson, J, Kam, K & Lau, K. H. (2016). Developing case-based learning activities based on the revised Bloom’s Taxonomy. Informing Science & IT Education Conference (In SITE) 2016, 85-93. Available at http://www.informingscience.org/Publications/3496. Accessed 28 August 2016.
- Noyesa, J.M & Garland, K.J. (2008). Computer- vs. paper-based tasks: Are they equivalent? Ergonomics, 51 (9).
- Ozden, M. (2008). The effect of content knowledge on pedagogical content knowledge: The case of teaching phases of matters. Educational Sciences: Theory & Practice, 8 (2).
- Selfe, C. (1990). Technology in the English classroom: Computers through the lens of feminist pedagogy. In C. Handa (Ed.), Computers and community: Teaching composition in the twenty-first century (pp. 118–139). Portsmouth, NH: Boynton/Cook.
- Simpson, J. (2016). Authentic Learning – Does It Improve Pass Rates and Student Satisfaction? Journal of Perspectives in Applied Academic Practice, 4 (2).
- Singh, S.K, Chauhan, S & Singh, S.K. (2016). Accountancy for Class-XI (Commerce). SBPD Publications. Agra in Uttar Pradesh, India.
- SmartLite Software. (2013). QuestBase. Available at http://download.cnet.com/QuestBase/3000-2051_4-75851492.html. Accessed 15 June 2015.
- Steenkamp, L.P, Baard, R.S & Frick, B.L. (2010). Factors influencing success in first-year Accounting at a South African university: The profile of a successful first-year Accounting student. South African Journal of Accounting Research, 23 (1).
- Yin, R.K. (2014). Case study research: Design and Methods (5th ed.). Los Angeles, CA: Sage.
Details
| Journal Section | Articles |
|---|---|
| Authors | |
| Publication Date | December 9, 2016 |
| Submission Date | December 21, 2016 |
| Published in Issue | Year 2016 |
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