Teacher Accountability Research Articles

Exploring Accounting Teachers’ Effective Implementation of Assessment for Learning in the Classroom

In this empirical paper, we discuss the factors impacting Accounting teachers’ effective implementation of assessment for learning (AfL) in the classroom and the action on the possible solutions in dealing with the impeding factors. AfL is considered a critical requirement for Accounting teachers and, if implemented effectively, improves the quality of learning. However, factors such as deficient subject and pedagogical content knowledge, inadequate assessment literacy and a lack of effective feedback have a significant impact on the effective implementation of AfL. Critical pedagogy framed the study theoretically and interrogated the factors impacting Accounting teachers in implementing AfL in the classroom and created an environment wherein teachers may share best practices relating to the administration of tasks. The qualitative research approach was utilised as a methodology, and Participatory Action Research was used as a research design. Thematic analysis was used to classify, analyse and interpret the data to get in-depth knowledge from the participants, who had to be in possession of a professional teaching qualification in Accounting and actively taught the subject in school for the past five years. The study findings indicate a need to develop and support teachers in implementing AfL to provide opportunities to identify learning gaps and devise scaffolding strategies to assist learners. Accounting teachers were equipped with the knowledge and skills to construct quality AfL tasks to assist the learners in acquiring the necessary expertise, skills and values in the subject.

Collaborative teaching strategies used to enhance learning of accounting concepts

Collaborative teaching strategies that teachers use to enhance learning of accounting concepts were explored in schools located in the Pinetown education district in South Africa. The study employed a qualitative case study within the interpretivist paradigm. A purposive sample of five Grade 10 Accounting teachers from five secondary schools was selected to participate in the study. Individual semi-structured interviews and focus group interviews were used to generate data that was analyzed through thematic analysis. The study found that accounting teachers emphasize the necessity of using diverse collaborative strategies to teach accounting concepts. A questioning approach to the teaching of accounting was used to ascertain learners’ experiences and prior knowledge. Infusing technology and group discussions were utilized to encourage learner involvement and participation in the teaching of accounting concepts. The study emphasizes the need for accounting teachers to strengthen learners’ understanding of concepts in Grade 10 by actively engaging them during the process of teaching and learning.

Pre-Service Teacher Professional Identity Formation: Narrative study on Indonesian Accounting Teacher Candidate

This research investigates the components of professional identity among prospective accounting teachers, a topic largely unexplored in existing literature. Conducted in Indonesia, the qualitative study adopts a narrative design with six participants from both private and public universities. Data collection involves participants independently recording narratives throughout their first to third years of study, capturing the evolution of their professional identity. Results reveal a progression in professional identity formation over the three years. In the initial year, emphasis is on instructional abilities. By the second year, a notable shift occurs, with elements such as multitasking, game-based teaching, and character values gaining prominence. Furthermore, flexibility, agility, sensitivity, and tech savvy emerge as identity components. The third year marks a significant transformation, with a focus on soft skills, time management, and a sense of responsibility as central components of professional identity for prospective accounting teachers. It is crucial to acknowledge that these components remain subject to further evolution with continued analysis. The study recommends subsequent research utilizing quantitative methods, specifically exploratory factor analysis (EFA) and confirmatory factor analysis (CFA), to provide a more comprehensive understanding of the identified professional identity components. This research contributes to the broader discourse on professional identity, shedding light on the nuanced development within the context of prospective accounting teachers.

A More Sustainable Approach to Evaluating Teacher’s Work

Abstract The evaluation of teacher’s work has traditionally been a cornerstone of educational systems worldwide, driven by the need to maintain educational standards and ensure teacher accountability. Recognizing the limitations of conventional evaluation practices, a growing movement advocates for a more sustainable and inclusive approach that values the complex nature of teaching. The aim of the research is to analyse ways for incorporating a more sustainable framework in the assessment of teacher’s daily work. The data of 73 observed lessons protocols allow concluding that the recorded statistical data provide only a general overview of classroom practices. Qualitative data serve as a valuable tool for gaining in-depth insights into the context of the classroom problems and the direction toward possible solutions. The main findings of the study: prioritizing student learning and promoting their sustainable development, with an emphasis on independent learning and developing meta-cognitive skills are significant factors of our proposed approach to teacher’s work evaluation, as well as taking into consideration teachers’ beliefs, experience and attitudes in line with the observers’ subjectivity.

An Analysis Of Teachers’ Perspectives on the Use of Google Classroom to Enhance Assessment for Learning in Accounting

The introduction of educational technology has transformed the assessment practices of Accounting teachers. The advent of technology has created space for Accounting teachers to design meaningful Assessment for Learning (AfL) tasks using technology platforms such as Google Classroom. Google Classroom can be used to create meaningful learning environments that facilitate the development of the necessary 21st-century skills and competencies such as critical thinking, problem-solving, self-management and self-competence. However, nearly a decade after its introduction, Google Classroom is still minimally used in South African schools. This empirical study, therefore, explored the use of Google Classroom to enhance AfL in Accounting. The study used a qualitative research approach and Participatory Action Research as a research design to explore the use of Google Classroom as an AfL technique by Accounting teachers. As with other qualitative studies, focus group discussions were used to generate data from four purposefully selected Accounting teachers. Data was analysed using thematic analysis. The findings revealed that Accounting teachers perceived Google Classroom to be an assessment technique which leads to effective teaching and learning because it provides a platform for learner active participation. Furthermore, the teachers displayed an interest in Google Classroom as a tool to facilitate meaningful teaching and learning, which enabled them to support and strengthen the learning of Accounting. It is recommended that teachers constantly use this platform as it allows learners to be assessed outside the boundaries of a physical classroom. Keywords: Accounting, Assessment for Learning, Educational Technology, Google Classroom, Teaching and Learning, Participatory Action Research.

Enhancing professionalism of prospective accounting teachers in the era of merdeka curriculum

The merdeka curriculum system is still relatively new in the realm of education, so its implementation cannot yet be fully understood. The aim of this community service is to enhance the professionalism and skills of prospective accounting teachers in developing teaching modules based on the merdeka curriculum, better preparing them for the Accounting Vocational School environment. Participant selection was conducted openly, with 20 attendees, including students, alumni, and economics teachers. The program comprises three stages: focus group discussions, workshops and mentoring, and evaluation. Results from the program indicate that participants demonstrated an understanding of the merdeka curriculum at 91.43%, successfully composed teaching modules based on the merdeka curriculum at a rate of 81.43%, and expressed a confidence level of 81.86% in explaining the concept of the merdeka curriculum. This training resulted in products in the form of financial accounting and banking teaching modules. Additionally, evaluation results revealed that participants grasp the advantages and disadvantages of the created teaching modules.

The Negative Impact of ESSA on Educational Equity: A Teacher Accountability Perspective

The current ESSA Act is constantly improving in maintaining educational equity. Still, the introduction of the Act and the implementation of policies rarely reflect how to achieve educational equity by supporting and promoting teachers work enthusiasm and improving educational equity to promote students overall progress in the long-term educational goals. This paper mainly takes Herzbergs two-factor theory of health factors and motivation factors as the theoretical research basis. It analyzes that the rational application of dual theory can improve teachers work enthusiasm and promote the development of educational equity. Studying teachers job-related motivating factors can generate job satisfaction, thereby promoting and enhancing teachers job satisfaction. As a relevant administrative and legislative research institution, it can investigate the content of teachers work to find out whether teachers have a sense of accomplishment in their work, whether they recognize teachers work, and whether there are problems in the work process plan. At the same time, in teacher-based assessment policies, we could see that objective measures of student growth, observational measures, and the use of assessment systems to drive targeted support are all associated with motivational factors that motivate teachers. Research on the health factors of relevant teachers requires policy and administrators to ensure the essential work and environment of teachers, as well as living conditions and wages.

Research on Ideological and Political Education into Accounting Courses

Ideological and political education into the professional teaching process is very in line with the teaching goal of "cultivating morality and cultivating talents". At the same time, it can train professional talents and improve their humanistic cultivation. This article combines accounting courses to analyze how to integrate one's own educational content into the teaching process of accounting courses. Based on the current situation of ideological and political education in the accounting profession, it proposes several effective integration strategies, hoping to help accounting teachers truly grasp the opportunity of ideological and political education and cultivate a group of outstanding accounting talents with high basic knowledge, skills, and comprehensive literacy in the accounting profession.

Empowering parents and promoting school and teacher accountability and responsiveness: Case of Kyrgyzstan

The Aga Khan Foundation in Kyrgyzstan implemented the Community Engagement for Better Schools project in Kyrgyzstan in 2017–2022. The project promoted three key mechanisms - performance and budget hearings, social contracts, and community scorecards – that were innovative for schools in the post-Soviet lower-middle-income country with multiple education reforms. This paper examines to what extent the project succeeded in improving the accountability and responsiveness of teachers and school management and empowering parents from the perspective of parents/caregivers. It draws on the survey with 1750 parents/caregivers from the project and comparison schools collected at the baseline and endline stages. The paper concludes that the project improved the accountability and responsiveness of teachers and school management to some extent from the perspective of parents/caregivers, especially women and those from low-income households. Most changes were observed in relation to making budget information available and reporting on school expenses. The project outcomes offer validated mechanisms for promoting accountability and responsiveness of schools that can be rolled out to other schools. However, a multi-actor commitment at the national and local levels is required for long-term sustainable results.

A Study of School Principals' Practices to Ensure Teacher Accountability for Curriculum Implementation in Ethiopian Primary Schools

This study investigates the curriculum implementation practices of principals in public elementary schools in East Wollega Zone, Ethiopia. Using an exploratory case study approach and a multiple case study research design, data were collected through semi-structured interviews and document review, and analyzed using thematic analysis. The results of the study confirm that principals prioritize holding teachers accountable for tasks other than curriculum implementation in the classroom. They pay insufficient attention to curriculum implementation while effectively managing subordinate accountability. The research reveals that stringent actions, such as removal from promotion and salary cuts, are imposed when teachers' performance in subordinate tasks declines. When teachers are present at schools, their shortcomings in implementing the curriculum are usually addressed by moving them to lower grades instead of imposing harsh punishments. In contrast, sanctions such as fines equivalent to three months' salary, demotion, and dismissal are reserved exclusively for violations of the teachers' code of ethics, not for performance issues in the classroom. Based on the findings, the study suggests that the government create a fresh educational accountability policy. This policy should motivate school principals to emphasize and strengthen accountability for executing the curriculum successfully.

Pedagogical Accountability of Teachers in Community Schools of Nepal: Lessons from a Case Study

The teacher's instructional guideline provided by the National Curriculum Framework of Nepal for pedagogical accountability is insufficient to enhance the student's classroom performance. The main objective of this study is to assess science teachers' efficiency in enhancing students' learning with a focus on the basic pedagogical accountability in community schools of Tikapur Municipality. A qualitative study among two groups of stakeholders:, science teachers and principals of three different institutions, was conducted by including a three-phase conceptual model: the pre-active phase, the interactive phase, and the post-active phase. Based on the interpretive philosophical research paradigm, information was gathered through in-depth semi-structured interviews and observation of science classroom activities. The operationalization of accountability assessment was further done by observing the methods of classroom teaching, goal management, and choice of teaching methodology by the teachers, and the use of different techniques by the teachers to motivate students and create an effective teaching environment. We found that intervention in all three phases of science teaching brought positive and effective changes among science teachers when they were committed to students and adopted innovative teaching with clear planning. The study also showed that teachers' accountability can be measured through teacher skills, techniques, and strategies reflecting innovation and inquisitiveness in and out of the classroom. Overall, especially in science subjects, practical sessions were found highly impactful on students’ learning and understanding of basic knowledge of science particularly when they were associated with daily activities and were taught with necessary scaffolding.

Early career primary teachers' curriculum‐making experiences: Enablers and constraints to knowledge‐led forms of curriculum‐making

AbstractWith global trends focussed on standardisation of curriculum and increased teacher accountability, it has become commonplace for curriculum to be viewed simplistically as a product. While all teachers engage in forms of classroom curriculum‐making, questions remain as to what this looks like within an educational landscape that continues to portray teaching as a purely technical activity. This paper explores two Australian early career primary teachers' experiences of curriculum‐making, drawing attention to the enabling and constraining conditions which shape such experiences. We consider the impact of these enabled and constrained experiences on early career teachers' aspirations and ongoing development as knowledge‐led curriculum‐makers. We contend that such constrained experiences limit opportunities for early career teachers to develop professional identities as knowledge‐led curriculum‐makers and continue to reinforce unhelpful representations of teachers as ‘technicians’.

The Effects of Teacher Evaluation Policy on Student Achievement and Teacher Turnover: Leveraging Teacher Accountability and Teacher Development

Like many policymakers across the globe, Tennessee policymakers have adopted theoretically substantial teacher evaluation reforms since the early 2010s. Although research suggests that the introduction of redesigned systems has not affected teacher or student outcomes, on average, specific accountability- and developmental-oriented policy levers within these systems may. Using 3 years of administrative data from low-stakes settings resembling those in many evaluation systems, the authors apply regression discontinuity and local regression designs to estimate the net policy effects of an accountability-oriented policy and a different developmentally oriented policy on teacher and student outcomes. Intent-to-treat associations suggest that assigning teachers more frequent formal observations, a developmentally oriented policy, does not affect teacher turnover or student achievement and may lower the achievement scores of the least effective teachers. Intent-to-treat associations also suggest that issuing teachers relatively lower composite effectiveness scores does not affect either outcome for most teacher groups but may improve the student achievement scores of the least effective teachers. The authors argue that the findings are relevant to a broad swath of education policymakers and imply that policymakers might use the assignment of teacher effectiveness scores for student benefit. Additionally, the authors conclude that while classroom observations might theoretically be capable of improving teaching, they do not do so in practice in Tennessee, one of the world’s most mature reformed teacher evaluation systems.

Accountability of Secondary School Teachers: Determinants of Quality Education

Accountability is the responsibility that goes with the authority to do something. The responsibility is to use authority justifiably and credibly. The teachers are accountable or answerable; they are responsible for the fulfillment of obligations, liability to account for conduct, meet or suffer consequences, to hold a trustee to his accountability, the accountability of parents towards their children. Accountability is multi-faceted: it involves responsibility, authority, evaluation and control.

Centering Teacher Expertise, Needs, and Wellbeing in In-Service Teacher Education: A Post/COVID-19 Study

This paper shares findings of a qualitative study on professional learning with in-service teachers during COVID-19. From 2020–2023, the authors facilitated comprehensive literacy professional learning with in-service teachers from 40 schools in the Midwest U.S. Our work aimed to center teachers as experts and be responsive to teachers’ social, emotional, and professional needs. Drawing on framework for adaptability, we analyzed formative assessments, interview transcripts, and written reflections to understand teachers’ perspectives on professional learning and their praxis during COVID-19. Data revealed that participants perceived an increased need for professional learning on differentiation and focus on growth and joy. Against the backdrop of a neoliberal fixation on teacher accountability that increases stress among teachers on top of a traumatic global pandemic, we attempted to center teachers as experts and attend to teachers’ socioemotional needs by offering flexible pathways with online options and offering in-person sessions for cultivating community. Future research on teacher education for in-service teachers can provide greater insight into teacher perceptions of their professional learning needs post/COVID-19, as well as how we center teachers as knowledgeable professionals in order to challenge hierarchical power structures and deficit discourses in ways that promote their professional, social, and emotional wellbeing.

Teacher Accountability and Student’s Academic Achievement in Mission Secondary Schools in Anambra State, Nigeria: An Appraisal of Market- Based Accountability Model in Education

This study investigated teacher accountability and students’ academic achievement in mission secondary schools in Anambra State, Nigeria: an appraisal of market-based accountability model in education. The study adopted the correlational survey method, covering all principals, teachers and students’ result in the senior school certificate examination (SSCE) in mission secondary schools in Anambra State, Nigeria. The stratified random sampling technique was used to select 500 principals and teachers, and 500 students’ SSCE result from 50 schools. The Teacher Accountability, Students’ Academic Achievement Questionnaire (TASAAQ) and Students’ Academic Checklist (SAAC) were used to collect data from respondents. Data collected were analyzed using percentages, means scores, standard deviation, Pearson’s product moment correlation co-efficient and T-test. Findings revealed that the market-based accountability model is not fashionable for teacher accountability in mission secondary schools in mission schools, students’ academic achievement was high, teacher accountability has positive correlation with students’ academic achievement and both principals and teachers agree that teacher accountability is necessary for students’ academic achievement. Study recommended that important tenets of market-based accountability model should be adopted to bring teachers to accountability and increase chances of students’ academic achievement.

Peningkatan Kompetensi Algoritma Pemrograman untuk Guru SMK Negeri 1 Salatiga

Accounting teachers at the State Vocational High School (SMK) 1 Salatiga currently have the competence to record manual accounting and accounting applications already available on the market. However, the World of Business and Industry demands that SMK graduates be able to develop simple accounting applications for Small and Medium Enterprises (SMEs). Application development requires mastery of programming algorithm competencies to help think more logically, creatively, and critically. This condition encourages accounting and computer teachers at SMK Negeri 1 Salatiga to need the training to improve algorithmic and programming competencies. This community service activity aims to enhance the competence of programming algorithms for accounting and computer teachers at SMK Negeri 1 Salatiga. The presentation of the material is arranged by the mentors so that this training program can be completed quickly and the objectives are achieved. There are three methods of implementing the activity: (1) socialization of programming algorithm material; (2) programming algorithm training activities; (3) case practice of programming algorithms. Participants in this activity were ten teachers at SMK Negeri 1 Salatiga, namely nine teachers majoring in accounting and one computer teacher. This activity was held in September 2022. Competency improvement was measured by conducting a pre-test and post-test on activity participants regarding programming algorithm material using a questionnaire containing 30 multiple-choice questions. The result of this activity is an increase in the competency of the participant's programming algorithm from 10 percent to 90 percent, and the activity participant’s can solve cases of programming algorithms and document them using the flowgorithm correctly.

Can community participation leverage changes in teacher behavior? Evidence from remote areas of Indonesia

Teacher accountability presents a formidable challenge to improving education quality in developing countries. This article examines the impact of KIAT Guru, a program enacted by the Indonesian government to address this issue. The initiative empowered communities to monitor teacher attendance and evaluate their performance. What impact did KIAT Guru have on teacher behavior and student learning? To answer these questions, we conducted case studies of nine schools. Our analysis highlights the benefits that can flow from a teacher accountability system overseen by community representatives but also underscores the importance of designing that system to fit the local context.

Critical Thinking (Dis)Positions in Education for Sustainable Development—A Positioning Theory Perspective

In a threatened world, the need for pathways to sustainability has become urgent. Teachers have a significant role in using critical thinking (CT) as an integrated aspect of education for sustainable development (ESD). As part of the Critical Thinking in Sustainability Education (CriThiSE) project, this paper explores how primary school teachers positioned themselves with regard to CT in ESD during group interviews. Among the findings derived through critical discourse analysis, “otherness” positions were identified in teachers’ discourse. These positions were interpreted via positioning theory (PT) as part of the critical discourse analysis while tracing personal pronouns. Here, different positions were identified through the use of the pronouns they, theirs and the generic you, suggesting that otherness reflects a tendency to “care about” (CT disposition). Another finding was that the teachers’ collective positions, through the pronouns such as we, us, they, theirs, ours and the generic you, might suggest an implicatory denial embedded in the sociocultural perspective in relation to sustainability. From the ESD perspective, the findings highlight that CT is more than a matter of skills. The study highlights the importance of taking into account teachers’ CT dispositions as an important consideration to better understand teachers’ engagement with CT in ESD.

Connecting the Dot: Understanding the Link between Secondary School Heads' Leadership Styles and Teacher Performance

School Heads assume the ultimate obligation of accountability for student Academic excellence and teachers' performance in their institutions. The current Research exploration endeavored to analyze how the different leadership styles of school heads affect the performance of their teachers at public secondary schools in Multan. A descriptive research approach was employed in the current investigation. Data was collected using a questionnaire from a sample of four hundred and nineteen (419), including 187 male and 232 female teachers selected through stratified random sampling from secondary schools in the district of Multan, South Punjab, Pakistan. According to key highlighted observations of the study, Heads practiced all mixed leadership styles according to contextual requirements. However, no statistically significant differences were observed between teachers in terms of their professional and academic backgrounds or on the basis of their teaching experience. Moreover, according to manifested results, teachers' performance varied significantly according to their locations and gender. This study may help identify leadership approaches that inspire and empower teachers, leading to higher levels of productivity and overall job performance. Additionally, it is recommended that training for cultivating leadership styles that positively impact teacher performance be provided in educational institutions.