This study explored the extent to which the assessments produced by teachers in the implementation of the Eswatini General Certificate of Secondary Education (EGCSE) Accounting curriculum (actual assessment) align with the requirements of the curriculum (planned assessment). EGCSE is a learner-centred curriculum which was introduced in 2006 in Eswatini. It emphasises the development of higher-order thinking skills. The study used a mixed-methods approach and a descriptive survey design. Simple random sampling was adopted to select nine (9) Accounting teachers who participated in this study. Questionnaires, interviews and document analysis were the method used in data collection. Descriptive statistics such as percentages and measures of central tendency were used to analyse quantitative data. Qualitative data were analysed using content analysis. The study found that there is no alignment between what is required of the learner in external and internal assessments. It was concluded that teachers were not implementing the EGCSE Accounting curriculum as intended. In-service training for all senior secondary school Accounting teachers was recommended so to equip teachers with assessment skills for the effective implementation of the EGCSE Accounting curriculum.
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