Secondary School Accounting Teachers’ Perceptions of Student Assessment Practices in Formal Education
DOI:
https://doi.org/10.3126/irjmmc.v6i5.89030Keywords:
formative evaluation, internal assessment, summative evaluation, accounting curriculumAbstract
The curriculum for the secondary level in Nepal’s Grades 11 and 12 includes a 25-mark internal assessment system as part of the summative evaluation. Thai study uncovers the internal assessment methods used by accounting teachers in Nepal. The research employed a qualitative method and selected five accounting teachers from grades 11 and 12 through purposive sampling. Telephone interviews and face-to-face interviews were the primary methods of data collection. A telephone interview was carried out in 2024 to gather participants perspectives. The interview focused on activities related to assessment criteria, which include project work, educational tours, participative learning, report preparation, and scores from internal exams. The criteria are part of the summative evaluation for accounting courses. The study's conclusions show that a major obstacle to taking internal assessment seriously and integrating it into summative evaluation is a lack of professional integrity. Teachers follow prescribed procedures for assessing assessment for learning activities. The study specifically investigated the internal assessment procedures for grades 11 and 12 accounting courses in the Bhimad Municipality of Tanahun District, Gandaki Province, Nepal. Another interesting research topic in Nepal is how accounting teachers at the Secondary level in Grades 11 and 12 apply formative assessment procedures. The finding will benefit secondary school accounting teachers, curriculum developers, educational policymaker and teacher training institution.
Downloads
References
1. Adediwura, A. A. (2012). Teachers’ perception of school-based assessment in Nigerian secondary schools. Mediterranean Journal of Social Sciences, 3(1), 99-109. https://www.academia.edu/download/104341371/10558.pdf
2. Arrafii, M. A. (2020). Towards formative assessment: Exploring English teachers’ conceptions and practices of assessment in Indonesia (Doctoral thesis). University of Leicester. https://doi.org/10.25392/leicester.data.13293359.v1
3. Barnes, N., Fives, H., & Dacey, C. M. (2014). Teachers' beliefs about assessment. In International handbook of research on teachers' beliefs (pp. 284-300). Routledge.http://www.montclair.edu/profilepages/media/6109/user/Barnes_et_al_2015_teachers_beliefs_about_assessment.pdf
4. Brookhart, S. M., & Nitko, A. J. (2019). Educational assessment of students. Upper Saddle River, NJ: Pearson. https://lazytrader.org/wp-content/uploads/2023/07/9780134807072-p.pdf
5. Cleaver, S., Detrich, R., & States, J. (2018). Overview of teacher formal evaluation. The Wing Institute. https://www.winginstitute.org/teacher-evaluation-formal
6. Connors, C. B. (2021). Summative and Formative Assessments: An Educational Polarity. Kappa Delta Pi Record, 57(2), 70–74. https://doi.org/10.1080/00228958.2021.1890441
7. Curriculum Development Centre. (2019). National Curriculum Framework 2076. Government of Nepal, Curriculum Development Centre.
8. Dahal, B. (2019). Formative Assessment and achievement of mathematics students in community schools of Nepal. Social Inquiry: Journal of Social Science Research, 1(1), 75–93. https://doi.org/10.3126/sijssr.v1i1.26918
9. Dolin, J., Black, P., Harlen, W., & Tiberghien, A. (2018). Exploring relations between formative and summative assessment. In, Transforming assessment: Through an interplay between practice, research, and policy (pp. 53-80). Springer.
10. Dixson, D.D., & Worrell, F. C. (2016). Formative and summative assessment in the classroom. Theory into practice, 55(2), 153-159.https://doi.org/10.1080/00405841.2016.1148989
11. Ishaq, K., Rana, A. M. K., & Zin, N. A. M. (2020). Exploring summative assessment and effects: Primary to higher education. Bulletin of education and research, 42(3), 23-50.https://files.eric.ed.gov/fulltext/EJ1291061.pdf
12. Johansson, E., Kanapathippillai, S., Khan, A., & Dellaportas, S. (2022). Formative assessment in accounting: student perceptions and implications of continuous assessment. Accounting Education, 32(6), 597–625. https://doi.org/10.1080/09639284.2022.2091411
13. Joseph, V., & Hussain, N. (2022). Elementary teachers’ perception on formative assessment: A picture of private community schools in Karachi. Journal of Elementary Education, 31(1), 17-36.https://journals.pu.edu.pk/journals/index.php/jee/article/view/3855/2413
14. Lim Y. S. (2019). Students' perception of formative assessment as an instructional tool in medical education. Medical science educator, 29(1), 255–263. https://doi.org/10.1007/s40670-018-00687-w
15. Mat Yusoff, S., Abdul Razak, R., Chin, H. L., & Marzaini, A. F. (2023). Exploring teachers’ conceptions of assessment: A quantitative study in a secondary school setting. Journal of Research, Policy & Practice of Teachers and Teacher Education, 13(2), 59–72. https://doi.org/10.37134/jrpptte.vol13.2.4.2023
16. Mkpae, S. G., & Obowu-Adutchay, V. (2017). School-based assessment: Benefit and teachers’ perception in Nigerian secondary schools. International Journal of Education and Evaluation, 3(2), 19-27.https://www.iiardjournals.org/get/IJEE/VOL.%203%20NO.%202%202017/SCHOOL-BASED%20ASSESSMENT.pdf
17. Moges, L., & Mengesha, L. M. (2021). Secondary school mathematics teachers' perceptions on continuous assessment in Guraghe Zone. Research on Humanities and Social Sciences, 11(1), Article 2. https://doi.org/10.7176/RHSS/11-1-02
18. Ndlovu, B. (2022). The Use of Case Studies in the Assessment of Accounting in High Schools. Journal of Educational Studies, 21(3), 8-25.
19. Nurwahidah, N., Hamidi, M. R., Husna, N., Farkhan, M., Hidayat, D. N., & Alek, A. (2022). English Teachers’ Challenges in Constructing Remote English Summative Assessment during Covid-19 Pandemic. Linguistic, English Education and Art (LEEA) Journal, 5(2), 183-193.https://doi.org/10.31539/leea.v5i2.3534
20. Pratiwi, N. P. W., Dewi, N. L. P. E. S., & Paramartha, A. A. G. Y. (2019). The Reflection of HOTS in EFL Teachers’ Summative Assessment. Journal of Education Research and Evaluation, 3(3), 127–133. https://doi.org/10.23887/jere.v3i3.21853
21. Saud, M. S., Aryal, S., & Sapkota, J. (2024). Student assessment in formal education: Nepali community school teachers’ perspectives. Prithvi Academic Journal, 7(1), 67-77. https://doi.org/10.3126/paj.v7i1.65764
22. Wiliam, D. (2008). Quality in assessment. In S. Swaffield (Ed.), Unlocking assessment: Understanding for reflection and application (pp. 123-127). Abingdon: Routledgehttps://discovery.ucl.ac.uk/id/eprint/1507210/
23. Wiliam, D. (2011). What is assessment for learning? Studies in Educational Evaluation, 37(1), 3-14. https://doi.org/10.1016/j.stueduc.2011.03.001
24. Yılmaz, R. (2017). Problems experienced in evaluating success and performance in distance education: A case study. Turkish Online Journal of Distance Education, 18(1), 39-51. https://dergipark.org.tr/en/download/article-file/268194
25. Yuksel, H. S., & Gunduz, N. (2017). Formative and summative assessment in higher education: Opinions and practices of instructors. European Journal of Education Studies, 3(8), 336-355. http://oapub.org/edu/index.php/ejes/article/viewFile/904/2591
Downloads
Published
Issue
Section
License
Copyright (c) 2026 International Research Journal of MMC (IRJMMC)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
