School Accountability Research Articles

The Effect of Project-Based Learning Models and Digital-Based Learning Media on Students' Work Skills in Accounting Subjects in SMK Negeri 1 Gorontalo City, Indonesia

Project Based Learning (PJBL) is a learning model that uses projects/activities as a means of learning to achieve attitude, knowledge and skill competencies. PJBL learning with the use of digital-based learning media is considered very important in improving student skills, especially in the digitalisation 4.0 era. This study aims to analyse the effect of using project-based learning models and digital-based learning media on student work skills in accounting subjects at SMK Negeri 1 Gorontalo City. This research uses a quantitative approach with causality. The type of data in this study is primary data through distributing questionnaires to students who are research samples to assess the effectiveness of learning using project-based learning models and digital-based learning media. The number of samples in this study were 156 students. The data analysis technique used is Multiple Regression with the help of SPSS version 21. The results of this study indicate that (1) the Project Based Learning (PjBL) learning model has a positive and significant effect on the work skills of students majoring in Accounting in Vocational High School (SMK) Negeri 1 Gorontalo City. (2) Digital-based learning media has a positive and significant effect on the employability skills of students majoring in Accounting in Gorontalo City. Based on these results, it can be a recommendation that the project-based learning model and digital-based learning media can be combined in order to increase student creativity in learning activities.

Accountability management system of superior elementary school for digital transformation

The purpose of this research is to find out i) the quality of the accountability management system of superior schools, ii) elementary school digital transformation capabilities, and iii) the relationship between the quality of the accountability management system for superior schools and the digital transformation capabilities of elementary schools in Indonesia. The research approach used is quantitative. The research location is in public elementary schools in Malang City. The population of this research is all 195 public elementary schools. The research sample is 22 public elementary schools. The research subjects were school principals, class teachers, and subject teachers totaling 51 people. Data collection is done by using a questionnaire. Elementary schools with superior school accountability management systems have the ability to drive their digital transformation capabilities. Excellent school accountability management systems and school digital transformation capabilities guarantee equal access to education for all students. Implications for improving teaching and learning are also discussed in this paper. The variables studied can be used to determine the priority scale for planning, implementing and evaluating superior school accountability management systems in digital transformation, in increasing teacher competency.

학교자체평가와 학교자율 종합감사의 연계 방안 탐색

School evaluations are implemented to enhance the accountability of school’s teaching and learning while school audits are implemented to enhance the legitimacy of school administration and educational activities. So discussions are being raised about the possibility of linking 'school self-evaluation' and 'comprehensive school self-assessment'. This study aimed to inquire the possibility of linking school self-assessment and school autonomous comprehensive audit and to identify perceptions of its effectiveness. Regarding the possibility of linking both sides, considering conducting the school autonomous comprehensive audit and school self-evaluation simultaneously and writing a single result report, or conducting a school autonomous comprehensive audit after writing the school self-evaluation result report were recommended. It can have the effect of reducing faculty and staff workload, improving efficiency, and eliminating backlog in the audit cycle.

The Relationship Between School Climate and College and Career Readiness

The California College and Career Readiness measures are new to the California school accountability dashboard, and few studies have examined how these data connect to student outcomes. The purpose of this quantitative, correlational study was to determine the degree of relationship between school protective factors (i.e., caring relationships and meaningful participation), student internal assets (i.e., student academic motivation), and College and Career Readiness Indicator outcomes. The resilience youth development module (RYDM) framework served as the model to determine the degree of relationship among these variables. The sample for this study included comprehensive, public high schools across California, including only schools that administered the California Healthy Kids Survey in the 2019–2020 school year (n = 474). Public data files were accessed from the California Accountability Dashboard and California Healthy Kids Survey. The correlational coefficients were determined using multiple regression analysis. A positive correlation between school protective factors and student internal assets was shown after controlling for schoolwide socioeconomic status. Although both school protective factors and student internal assets significantly predicted College and Career Readiness Indicator outcomes, caring adult relationships were the only positively correlated variable after controlling for socioeconomic status. Further research is recommended to explain how students define caring adult relationships and how schools can enhance practices to cultivate those relationships across all student populations. Additionally, the researchers recommend future studies to assess how the change in college and career indicators over time could assess trends and garner more information about the school supports that positively impact proficiency.

How Principals Decide Which Students With Disability Sit Standardised Tests and the Implications for School Accountability*

Whether students with disability should be included in standardised testing is a contentious issue. In this study, we provide the first empirical evidence on what happens when principals are given discretion over exempting students with disability. Using population administrative data of children with teacher‐identified low‐moderate disability, we find evidence of widespread exempting in their first national test (at 8–9 years old). Those who receive special education funding, a visible flag of disability, are 30 percentage points less likely to sit, controlling for teacher‐assessed student capabilities. We find no evidence that that the rate of indiscriminate exempting is linked to school competition, but find instead that it is linked to the presence of learning impediments. While not impacting overall school accountability, such behaviour potentially compromises accountability for special education programs and sends a bad signal to students with learning impairments.

Decentering governance models: education policy and school accountability in Post-Devolution Wales

ABSTRACT This paper investigates education policy reform in post-Devolution Wales with a focus on school accountability. Specifically, it provides a historicist analysis of Wales’ decision to abandon publicly mandated school league tables and subsequent accountability reforms. The paper uses the literature on four governance models to investigate successive accountability regimes in Wales through time. These have changed from a Trust and Altruism model, via a Transparent Public Rankings model, to a new, emerging model that relies on self-assessment and collaborative accountability standards. Notably, the Organization for Economic Cooperation and Development (OECD) has played an increasingly important role in shaping this process. Central to our analysis is Mark Bevir and Roderick Rhodes’ decentered theory. The paper argues that governance models need to be understood with reference to the dynamic interplay of historical constraints, power struggles and new belief systems that respond to policy dilemmas. As Wales has embarked on several substantial education policy reform initiatives, the paper demonstrates the importance of a historically informed approach to policy design and implementation which is responsive to competing traditions and beliefs.

Reconceptualizing open schooling: towards a multidimensional model of school openness

ABSTRACT ‘Open schooling’ has become in recent years a burgeoning theme in the discourse on how to rethink education for the 21st century. This paper addresses a gap between calls for implementing an open schooling approach in policy papers and international reports and the scarcity of rigorous academic discourse on what open schooling theoretically means and practically entails in terms of school organization and curriculum. To this end, the paper presents an ecological model of school openness that is composed of eight interrelated dimensions: shared governance, ‘open’ curriculum, inner-school communities, learning communities, student participation, social engagement, parental involvement, and community collaborations. These dimensions are organized into three categories, accounting for organizational, pedagogical and communal aspects of school openness. The multidimensional nature of the model presented here provides a more intricate and nuanced account of open schooling that acknowledges the complexities and challenges that the movement towards greater openness yields for school communities. From an educational research perspective, this model functions to inform the understanding and examination of the multidimensionality of opening schools to their community. From an educational practice perspective, it can instigate in-depth and meaningful dialogue within school teams on what open schooling is and its ensuing merits.

Implementation of Community Governance in the Field of Education

The purpose of this article is to describe the implementation of community governance in education. This article is expected to provide an overview and perspective on community governance and the successful implementation of education to achieve community governance in Indonesia. In this article, the method used is descriptive qualitative, using secondary data. The sources used to obtain data in this study are journals and books that support research studies, namely about community governance in the field of education. The results obtained in this study are the implementation of governance observed from transparency, participation, and accountability in schools. Educational governance covers various aspects such as the application of curriculum and learning, facilities and infrastructure as well as education financing. There are also problems in implementing this community governance, namely in implementing school governance not all teachers have IT skills, there are limited teachers in developing teaching materials (KI/KD) and learning methods, limited school facilities and infrastructure, limitations of parents in learning assistance and the economic limitations of parents in supporting distance learning.

Implementasi Pengelolaan Kearsipan dalam Menunjang Akuntabilitas Sekolah: Studi Kasus di SMK Negeri 1 Cijulang

This study aims to determine how the implementation of archival management can improve school accountability at SMK Neegeri 1 Cijulang. The research method used in this research is a case study method with a qualitative approach. The research subjects in this study were the principal, head of facilities and infrastructure, and administrative staff. The results showed that the management of archives at SMK Negeri 1 Cijulang was not optimal, with a lack of space and special officers in the field of archives. However, efforts have been made for archival management, such as training for administrative staff, which shows improvements in archival management. In this study, researchers also found that effective archiving can improve school accountability by facilitating access to information, increasing efficiency and reducing costs. The results of this study are expected to contribute to knowledge about the implementation of archival management in improving school accountability and provide recommendations for improving the quality of archival management at SMK Negeri 1 Cijulang.

Community Service for Accounting Teacher Working Forum to Enhance Skills in Creating Learning Videos and Utilising Digital Collaboration Spaces

Teachers need to improve their skills to be able to teach effectively in the digital age. However, a situational analysis shows that accounting teachers at the MGMP SMK Kulon Progo Regency can still not utilise ICT to create video learning materials and digital collaboration spaces. As a solution to these problems, the community service team is committed to conducting community service related to training and assistance in creating video learning materials and utilising digital collaboration spaces using the participatory action research method. The Community service participants were 21 Kulon Progo Regency Vocational School Accounting (MGMP) teachers. The steps for Community service activities are 1) delivery of material on basic concepts of learning media; 2) practice of creating media; 3) material on collaborative learning; 4) practice of collaborative learning and working in accounting learning; 5) practice of designing collaborative learning material using technology; 6) independent work by the teacher for 2 weeks; 6) presentation of the results of independent work; and 7) servants reviewing practical assignments for making learning videos and utilising digital collaboration spaces. The results of Community service activities are: 1) increasing the ability of accounting teachers to make learning videos and 2) increasing the ability of accounting teachers to utilise digital collaboration spaces to support collaborative learning and working. The achievement of Community service results is supported by several factors, namely the solidity of the service team, cooperation agreements between the service team and partners, smooth communication between the service team and partners, as well as the suitability of training materials to the needs of target partners.

Examining the challenges of tertiary teaching and learning in the accounting discipline within KwaZulu-Natal South Africa

Financial accounting poses significant challenges for students at tertiary institutions, often resulting in failure, extended graduation timelines, or dropouts, particularly in their first year of study. This study aimed to identify the obstacles encountered in teaching and learning accounting education within South African universities. The research, which employed a qualitative approach, focused on understanding the challenges faced by students in mastering financial accounting at the university level and the underlying causes. Twenty accounting learners from four public tertiary institutions in KwaZulu-Natal were interviewed using open-ended, structured questions via MS Teams. Results highlighted several key themes, including the transition from high school to university, learning strategies and the influence of high school accounting. Challenges identified encompassed the difficult nature of the subject, a shortage of qualified accounting educators, insufficient support staff, poor infrastructure conditions, inadequate classroom facilities and the absence of practical training environments. This study contributes to financial accounting higher education in South Africa by introducing a novel methodological approach, utilising a textual collage to represent data. By merging visual and language-based approaches, the collage offers a fresh perspective on educational research in accounting. Moreover, it contributes to the academic literature within the discipline, aiming to mitigate student dropout rates and prolonged graduation timelines in accounting programmes. Overall, this research endeavours to enhance pedagogical practices and support mechanisms within accounting education, fostering a conducive learning environment for students.

Pondok Pesantren's Transformational Leadership Analysis of the Financial Reporting Company's Accountability

Purpose: It is not possible to evaluate the accountability of Islamic boarding schools in terms of openness as ideal, efficient, or successful. The question that arises is whether transformational leadership and trust affect the accountability of Darul Istiqomah Hutapadang Islamic Boarding School’s financial reports. This study sought to ascertain how transformational leadership and trust affect financial report accountability at Darul Istiqomah Hutapadang Islamic Boarding School. Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office. Results: The findings indicate that while transformational leadership has a largely negative impact on accountability, the trust variable has a partially positive impact. Accountability is simultaneously influenced by both transformative leadership and trust. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Ayu Lestari Indri (2022) The study's findings show that dividend policy, domestic institutional ownership, and foreign institutional ownership all significantly and favorably affect firm value. The effect of foreign institutional ownership on dividend policies is substantial and detrimental. Domestic institutional ownership has no impact on dividend policy. Foreign Institutional Ownership of Firm Value cannot be mediated by Dividend Policy as an intervening variable. Dividend Policy cannot mediate Domestic Institutional Ownership of Firm Value as an intervening variable.

Beyond the school building: Examining the association between out-of-school factors and multidimensional school grades

Many states report school performance grades as a way to inform the public about school quality. However, past research has shown that when these grades drew largely on proficiency-based measures, they served to capture variation in school and community demographics rather than school quality. We extend this literature by examining whether a multidimensional measure of school quality such as those required under the Every Student Succeeds Act is less confounded by out-of-school factors than the proficiency measures that characterized previous generations of accountability. Drawing on school accountability grades from Florida combined with school and community demographic data, we find that more than half the variation in multidimensional measures of school quality can be explained by observable school- and county-level factors outside the school’s locus of control. Together, our findings show that even school grades that draw on multiple measures misattribute the contribution of demographics and socioeconomics to school quality—but subcomponents based on learning gains perform better than those based on proficiency. We conclude with policy implications and recommend that states focus public reporting on school quality measures driven less by out-of-school factors and more by the school’s true contribution to student outcomes.

Effect of Digital Financial Management System on Accountability of Public Secondary Schools in Bungoma County, Kenya

Bungoma County has been characterized by variations in terms of school factors, infrastructure, resource allocation, and administrative capacity. Contextually, similar categories of schools are expected to record near-similar mean grades. These variations, as a result, are therefore hypothesized to be the result of other factors, especially school management. Financial management is one key aspect of school management that can contribute to this, hence its interest in the study. The objective of the study was to establish the effect of automated school fee collection on accountability of public secondary schools in Bungoma County, Kenya. The theories that guided the study were technology acceptance model theory, resource-based view theory, and agency theory. The automation of school fee collection has emerged as a transformative solution for educational institutions, revolutionizing the way schools handle financial transactions. Automated school fee collection systems offered streamlined processes for collecting, tracking, and managing school fees, replacing traditional manual methods that were time-consuming and prone to errors. The study adopted a descriptive and causal research design. The target population of the public secondary schools in Bungoma County was 482 respondents, distributed in 45 wards. A sample size of 218 respondents was selected. Stratified and simple random sampling was employed. The data was collected through interview schedules and questionnaires. The analysis was aided by Statistical Package for Social Science (SPSS) version 23. Inferential statistics, which included regression and correlation analysis, were used, and descriptive statistics, including frequency, mean, and standard deviation, were also used. The data was presented in the form of frequency tables and charts. The study found that automated school fee collection had a significant positive effect on the accountability of public secondary schools in Bungoma County, Kenya (r = 0.752, p-value = 0.000 < 0.05). The study recommends that fee collection should be automated through mobile payment approaches such as pay-bill options.

An agent-based model of school tracking, accountability, and segregation

ABSTRACT Extant research on the effect of education system characteristics on school socio-economic segregation does not consider education as a complex system. This paper’s contribution lies in using agent-based modelling to simulate the effect of the interaction between families’ strategies for school selection and two education system characteristics: tracking – a system where students of different academic abilities are separated in different schools – and school accountability – the public availability of information on school quality. The model shows that school tracking and accountability tend to at the same time attenuate and increase school socio-economic segregation, but overall both policies tend to exacerbate segregation by eliciting competition for the best schools. The policy implications are: (i) tracking has a stronger exacerbating effect on segregation than accountability, (ii) the two polices interact to create compounding effects and (iii) by reducing residential segregation between families the segregating effect on schools of the two policies diminishes dramatically.

Assistance in Preparing Islamic Boarding School-Based Financial Reports Based on Psak No. 45 Parepare City Scope

Islamic boarding schools have an important role in their development. not only in Parepare, but also throughout Indonesia and even in other Muslim countries. Islamic boarding schools are non-profit organizations because Islamic boarding schools are institutions that do not aim to make a profit for individuals or their managers. However, preparing Islamic boarding school financial reports is a form of managerial responsibility to interested parties, so the resulting reporting must be accountable and free from misstatement. The method used is a descriptive qualitative approach where we will hold meetings with Islamic boarding school foundation managers and will focus on financial reporting by providing assistance, discussions and questions and answers. The result of this service is that the financial reports of Islamic boarding schools in the Parepare City area have not fully adopted an accounting system that is in line with the Islamic Boarding School Accounting Guidelines. Currently, the reports submitted are limited to cash inflows and outflows, so Islamic Boarding School Accounting Guidelines are needed to provide non-binding, but supportive, direction in preparing financial reports.

The Effects of Unified School Enrollment Systems on School Demographics and Outcomes: Evidence From New Orleans’ Transition to a Centralized School Lottery

Unified enrollment (UE) systems were designed to improve efficiency, equity, and transparency in school choice processes, but research has focused on efficiency gains. This study examines whether moving from decentralized enrollment processes to UE mitigates or exacerbates racial segregation that often occurs in choice systems. Specifically, we examine a subset of charter schools in New Orleans that had enrolled disproportionately high numbers of White students prior to entering UE. We find that UE entry was associated with increased enrollment of non-White students in these schools without offsetting declines in White enrollment, facilitated by schools also increasing total enrollment after entering UE. We find no meaningful impacts of UE on school accountability measures, student or teacher mobility, or student discipline.

Proposing the Community Triad Model to action social accountability in medical schools

This article is the third in a series exploring drivers of social accountability (SA) in medical schools across Canada. Findings from the two previous articles have highlighted a central relationship between community, students, and faculty at medical schools, and led to the emergence of a new social accountability model– the Community Triad Model (CTM). The CTM proposes an interconnectedness between community, students, faculty, and the broader institution, and the pathways through which community-based learning directly and indirectly influences decision-making in medical institutions. This article explores the relationships between the three arms of the CTM by examining the literature on community engagement and SA, as well as by revisiting popular models and foundational SA reports to garner insights into authentic community engagement in health professions education. While there is an abundance of literature demonstrating the impact of community placements on students, there are limited studies describing the influence of communities on faculty and the broader institution either directly, or indirectly via students. The authors recommend that institutions be more intentional in engaging students and faculty, and learn from their experiences with community to shape curriculum, practices, policies, and culture of the broader institution. This study offers an operational model of SA that is easy to adopt and implement. It intends to demonstrate how the components of the triad (students, faculty/leadership, community) function together in the community engagement and social accountability of medical schools.

Social accountability in a medical school: is it sufficient? A regional medical school curriculum and approaches to equip graduates for rural and remote medical services

BackgroundSocial accountability is increasingly integral to medical education, aligning health systems with community needs. Universitas Pattimura’s Faculty of Medicine (FMUP) enhances this through a curriculum that prepares graduates for rural and remote (RR) medical practice, exceeding national standards. The impact of this curriculum on graduate readiness in actual work settings remains unassessed.ObjectiveThis study was conducted to capture the perspectives of FMUP medical graduates in a rural-centric curriculum, focusing on the teaching and learning opportunities afforded to them during their medical education. These insights are crucial for evaluating the accountability of regional medical schools in delivering quality service, particularly in underserved areas.MethodsSemistructured interviews were conducted with nine FMUP graduates employed in the RR areas of Maluku Province. A qualitative analysis was employed to examine graduates’ views on the curriculum concerning medical school accountability.ResultsThe FMUP curriculum, informed by social accountability principles, partially prepares graduates to work under Maluku’s RR conditions. However, it was reported by participants that their skills and preparedness often fall short in the face of substandard working environments.ConclusionsThe FMUP curriculum supports the government’s aim to develop an RR medical workforce. However, the curriculum’s social accountability and rural emphasis fall short of addressing community health needs amid inadequate practice conditions. Political investment in standardizing medical facilities and equipment is essential for enhancing graduates’ effectiveness and health outcomes in RR communities.

The Long-Run Effects of Consequential School Accountability

The Long-Run Effects of Consequential School Accountability