School Accountability Research Articles

Penerapan Pedoman Akuntansi Pesantren Menuju Good Islamic Boarding School Governance

This community service aims to provide socialization and simulation related to Islamic boarding school accounting guidelines so that Islamic boarding schools can prepare and report their finances in accordance with applicable financial standards. Participants in this community service were administrators of Islamic boarding schools in Central Bangka Regency and South Bangka Regency, Bangka Belitung Islands Province. This community service method is socialization and material assistance as well as a simulation of the application of Islamic boarding school accounting guidelines. The speakers at this event were members of the IAI Bangka Belitung Islands Province and Lecturers at IAIN SAS Bangka Belitung. The result of holding this community service is that participants gain knowledge and knowledge about Islamic boarding schools accounting and participants can apply and stimulate Islamic boarding schools accounting and use student applications which can later be applied at their respective Islamic boarding schools.

EXPLORING SCHOOL HEADS' FINANCIAL LEADERSHIP IN BAGUIO CITY: UNLOCKING PROFICIENCY

This study looked into the financial practices used by school heads in public elementary schools in Baguio City, Philippines. It specifically looked at the relationship between the understanding levels of ten school heads and their gender, experience, educational background, and attendance at accounting and financial management courses. The research employed a qualitative methodology at the Baguio City, mainly utilizing interviews as a means of data collection, with other methods including observation and analysis. Manual analysis was done on the phenomenological qualitative data that came from in-depth interviews and were backed up by documentation. The findings demonstrate that there is a substantial relationship between the level of accounting and financial management skills and participation in financial training sessions, educational background, and past experience as a school head. However, the knowledge of accounting and financial management in schools is not greatly influenced by variables like gender, prior teaching experience, or prior assistant teaching experience. It is noted that most school heads and accounting clerks handle financial concerns on behalf of the school; most teachers and school clerks are not directly involved in these affairs.

Mixed-Effects Location Scale Models for Joint Modeling School Value-Added Effects on the Mean and Variance of Student Achievement

School value-added models are widely applied to study, monitor, and hold schools to account for school differences in student learning. The traditional model is a mixed-effects linear regression of student current achievement on student prior achievement, background characteristics, and a school random intercept effect. The latter is referred to as the school value-added score and measures the mean student covariate-adjusted achievement in each school. In this article, we argue that further insights may be gained by additionally studying the variance in this quantity in each school. These include the ability to identify both individual schools and school types that exhibit unusually high or low variability in student achievement, even after accounting for differences in student intakes. We explore and illustrate how this can be done via fitting mixed-effects location scale versions of the traditional school value-added model. We discuss the implications of our work for research and school accountability systems.

Confronting the disadvantage gap: the challenges to transformative leadership in a high-stakes assessment system

ABSTRACT Students with low socio-economic status (SES) often have lower levels of academic achievement. In England, various UK governments have sought to address this disadvantage gap through reforms to national large-scale assessments, school accountability mechanisms, and educational governance structures. While scholarly research highlights the important mediatory role of educational leaders in policy implementation and student performance, typologies of successful leadership tend to emphasise ‘what works’ at the organisational level. Conversely, theories of transformative leadership acknowledge that efforts to provide an equitable education are related to, and should address how to transform, wider social power structures. With an abductive methodology, this qualitative study explores the experiences and perspectives of three academy headteachers in their work with the most disadvantaged students in their school communities. Semi-structured interview data were analysed thematically to evaluate whether and how their leadership practices might be considered transformative. The findings suggest that these headteachers are mostly transformative at the individual level which aligns with the current UK government social mobility agenda. Moreover, despite their courage to promote equity of opportunity, transformative leadership is restricted by government cuts to public expenditure, a high-stakes accountability system focused on students’ academic performance, and the limited political capital of students and headteachers.

Bagaimana Mengelola Keuangan Sekolah yang Efektif dan Efisien?

The BOS Fund is a government program that basically provides funding for non-personnel operating costs for basic education units as implementers of the compulsory education program. There is a new change, namely the Regulation of the Minister of Finance of the Republic of Indonesia number 119/PMK.07/2021 concerning the management of non-physical special allocation funds, where the distribution which was originally through RKUD is now directly to the school's account. The purpose of this study was to find out how effective and efficient the management of BOS funds was as well as the supporting and inhibiting factors and their efforts at UPT SDN Ngadri , Binangun District. The method used in this research is descriptive quantitative. The research data are primary and secondary data. The data collection techniques of this research are observation, interviews and documentation. The data analysis technique in this study used the Mardiasmo theory, namely the ratio of effectiveness and efficiency ratio to measure the effectiveness and efficiency of managing BOS funds. The results of this study indicate that the management of BOS funds has been effective and efficient based on predetermined value classifications.

The Effects of School Accountability on Teachers in Public and Private Schools: Evidence from Chile

Abstract This paper estimates the effects of a school accountability policy on year-to-year teacher mobility in publicly and privately managed low-performing schools in Chile. As school ranking depends on the institution's relative position according to a set of variables and their corresponding thresholds, we use a multivariate regression discontinuity design to evaluate the impact of the policy on teacher mobility. Our findings reveal that teachers are generally more likely to leave low-performing schools, although this result varies by type of management. Teachers in public schools tend to transfer to other schools within the system, and those who do so are more likely to be working in two or more schools. Meanwhile, teachers in private schools are comparatively more likely to exit the system altogether, with mobility concentrated among low-productivity teachers. Despite these differences, the introduction of accountability did not induce new hires at either type of school.

School Budget Development and Financial Accountability of Public Secondary Schools in Khwisero Sub County, Kenya

The Teachers Service Commission (TSC) raised concern about the misuse of funds in public secondary schools, warned principals in charge, and even indicated the interdiction of principals with financial anomalies. In Turkana South, the audit questioned the use of Kenya Shillings 29 million to buy three school buses, failing the school budget implementation plans. There were no logbooks for the said vehicles. According to audit reports on public secondary schools, financial statement anomalies have been reported in a number of schools in Khwisero Sub County. The school audit report indicated that some school managers had hidden fees that were not in line with the ones recommended by the government. The study objective was to assess the effect of school budget development on the financial accountability of public secondary schools in Khwisero Sub County. The study was guided by budget theory. The causal research design examined the cause-and-effect relationship between school budget development and financial accountability. A census survey was adopted in 25 public schools. Two respondents’ school bursar/accounts clerk and school principal were used for the study. This constituted 50 respondents. Data collection was aided by questionnaires and presented using tables. Descriptive and inferential analyses were conducted. The study found that school budget development had a beta value of 0.309 and a coefficient correlation of 0.890. The correlation R between the mean of school budget development and the mean of financial accountability had a beta term of β = 0.827, P = 0.000. This implies that statistically, budget development was significantly positive. The study recommends that public secondary schools should align budget-making with government policies and school demands. Furthermore, stakeholders such as parents and the school board should be involved in budget formulation.

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.

Beyond the threshold: The implications for pupil achievement of reforming school performance metrics

We study the effects of a major change to the school accountability system in England. In 2015, the leading published school performance metric was switched from a threshold measure (essentially the fraction of students above a test score level) to an average score measure. Using 7 years of data on all secondary schools in England, we show that this intervention relatively reduced the test scores of students near the threshold, in favour of groups above the threshold (marginally) and below (substantially). We check the sensitivity of our results to different decisions, and present findings on heterogeneous treatments.

Akuntansi Pesantren Di Pondok Pesantren Darul Qur'an Wal Hadits Toili

The purpose of the research is to find out that the preparation of financial reports for the Darul Qur'an Wal Hadith Islamic Boarding School is in accordance with applicable standards. In this study the type of data used is qualitative data. Data collection methods used in this study were interviews, observation, documentation. The data analysis technique in this study is to use the Islamic boarding school accounting method. The results of this study indicate that the recording of financial reports at the Darul Qur'an Wal Hadith Islamic Boarding School is recorded modestly, the reason for recording is done soberly is because the management of the Islamic Boarding School does not understand how to prepare financial reports in accordance with correct accounting standards and also limited knowledge so that the preparation of financial reports accordance with the applicable accounting standards have not yet been implemented.
 Keywords : Islamic boarding school accounting

Exploratory Study of Alternative Procedures for Embedded Assessment in Secondary School Geography in Ilorin, Kwara State, Nigeria

The need for school accountability accompanied by demands that teachers must take responsibility for improving students’ performance on standardized test made educators to search for new ways to teach. Assessment is a key process in education and an essential ingredient of accountability. This study explored the effect of embedded assessment on secondary school students’ performance in geography. A set of embedded assessment procedures was developed and used among SS1 students. The objective of this study was to find out whether embedded assessment will be effective in the teaching and learning of geography among SS1 students. The pretest, posttest quasi-experimental research design was used for the study. Two public senior secondary schools were randomly selected from a total of 27 public senior secondary schools in Ilorin-west local government area of Kwara state. Instrument used were practical exercises, tests and quizzes as well as projects assignment were developed and embedded into classroom instructions in geography for experimental group while the regular continuous assessment was used in the control group. Analysis of Covariance was used to test the hypotheses formulated. A significant difference was observed between the performance of geography students exposed to embedded assessment and those exposed to the traditional assessment method. This was because the mean performance of experimental group was 31.06 while the mean performance of control group was 20.33. The implication for this study is that embedded assessment brings about better understanding of the subject content and assessment is done as the instruction takes place.

Exploring teachers’ conceptions of assessment: A quantitative study in a secondary school setting

This study aims to unveil the conceptions of assessment held by secondary school teachers, which have a significant impact on their classroom assessment practices and students' study habits. The four variables that underpin the conceptions of assessment in this study are improvement, school accountability, student accountability, and irrelevance. The research was conducted in a single district of Selangor, with the participation of 80 secondary school teachers. Descriptive findings reveal that the conception of improvement garnered the highest level of agreement among participants, while school accountability received the lowest level of agreement. Furthermore, a MANOVA analysis was employed to investigate the potential influence of gender and years of teaching experience on participants' perceptions. The analysis demonstrates that neither gender nor years of teaching experience significantly affect participants' conceptions of assessment. This study's outcomes are expected to provide valuable insights to all education stakeholders, particularly those concerned with secondary school assessment practices, regarding teachers' conceptions of assessment.

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.

A call for QuantCrit methodologies: Unpacking the need for a critical lens in school psychology research

School psychology has heavily relied on quantitative methodology to create and sustain our knowledge of best practices regarding academic, behavioral, and mental health outcomes for students. Nevertheless, underlying assumptions of the neutrality of quantitative data have obfuscated how school psychology research has perpetuated oppressive ideologies and practices, which directly harm students from marginalized identities. This paper demonstrates the need for employing a critical lens when engaging in and consuming school psychology research that utilizes quantitative methods. One such framework is QuantCrit, developed in the United Kingdom, which intentionally integrates Critical Race Theory tenets into the development, analysis, and interpretation of quantitative data. We explore specific examples of the insidious ways that ‘presumed neutral’ quantitative approaches have led to the perpetuation of oppressive practices in the following key areas of school psychology research: (a) discipline disproportionality, (b) special education disproportionality, and (c) school accountability metrics. Furthermore, we provide recommendations for both utilizing and publishing quantitative research that moves school psychologists towards more equitable practices for children and families across the globe.

Teachers’ perceptions of national large-scale assessment: the pedagogical dimension

ABSTRACT Large-scale assessments have become a basic national policy for educational improvement encouraging standards, decentralisation and school accountability. The current study focuses on the pedagogical dimension of large-scale assessments, examining its uses as a policy instrument for effecting pedagogical change. The paper presents and discusses the case of the Israeli NLSA (national large-scale assessment) regime – the Meitzav (Hebrew acronym for: Growth and Effectiveness Measures for Schools) tests. Although it aimed to design a low-stakes testing regime, its implementation was a top-down procedure which, in practice, restricts principals’ and teachers’ autonomy. Using qualitative and quantitative methods, the findings showed that the Meitzav test results are barely used as a means leading to pedagogical change to improve learning. Teachers considered these tests an unreliable assessment tool that in the main, does not reflect the school curriculum or student learning, while producing a high level of pressure on the teaching routine. In consequence of the Meitzav test results, the most common pedagogical change in practice chosen by teachers was: “teaching to the test”. Other pedagogical changes following the Meitzav were implemented to a minor extent. Policy implications are discussed.

The Human Side of Accountability: Dilemmas of Reaching All Learners

This portraiture-informed study by Taeyeon Kim challenges the dominant discourse of accountability, which often focuses on high-stakes policies at the expense of relational aspects of accountability in schools. Building on working theories of accountability, humanizing leadership, and paradox theory, Kim theorizes the “human side of accountability,” where leaders simultaneously address the tensions of multiple demands and implement policy mandates in ways that attempt to mitigate their unintended harm to students, particularly minoritized students. Using interviews, shadowing, photo-elicited focus groups, and artifacts generated from a yearlong qualitative study of three US elementary school principals, Kim explores how school principals make meaning of accountability in their daily practices and how they address dilemmas created by competing demands. The analysis suggests that leaders’ enactment of accountability can be understood as a daily balancing act of promoting equity to provide missing and overlooked support in policy man dates. This article thus challenges existing policy approaches and provides strategies for rethinking how processes of accountability can be imagined in school settings.

Pelatihan Akuntansi Pesantren "Penguatan Kapasitas SDM Pengelola Keuangan Pesantren pada Wilayah Luwu Raya"

Islamic boarding school financial managers must have sufficient knowledge regarding Islamic boarding school accounting which includes procedures for recording financial transactions up to making Islamic boarding school financial reports. Based on the survey results, there are still many Islamic boarding school financial managers who do not understand Islamic boarding school accounting. Lack of training is one of the reasons. So , Islamic boarding school financial managers really need to be given training related to Islamic boarding school accounting . This activity aims to add knowledge to Islamic boarding school financial managers regarding how to record financial transactions and arrive at ways of making financial reports that are correct and in accordance with applicable regulations. Participants in this training activity were attended by eighteen financial managers from nine Islamic boarding schools spread across the Luwu Raya area. The stages of this activity started with preparation, opening, training, practice on how to journalize and make Islamic boarding school financial reports, question and answer discussions, closing and group photos. This activity was carried out smoothly and successfully. Islamic boarding school financial managers in the Luwu Raya region understand Islamic boarding school accounting by being able to properly record financial transactions (journalizing) and understand how to prepare Islamic boarding school financial reports. The conclusion from the results of this community service activity shows that there is a better understanding of Islamic boarding school financial managers in the Luwu Raya area regarding Islamic boarding school accounting (how to record financial transactions and how to prepare Islamic boarding school financial reports).

Implementation of Islamic Boarding School Accounting Guidelines to Increase Accountability and Welfare of Islamic Boarding Schools in Semarang City

The purpose of this community service is to improve the ability and competence of board members and managers of Islamic boarding schools to implement the Islamic Boarding School Accounting Guidelines in preparing and presenting financial reports in order to increase accountability for financial management and the welfare of the stakeholders of Islamic boarding schools in the city of Semarang. The results achieved from this Community Service are that the competency of the pesantren accounting training participants, in general, has increased, especially regarding their literacy regarding Islamic boarding school accounting, including the types and uses of Islamic boarding school financial reports, and their ability to analyze and record Islamic boarding schools transactions in journals. However, the competency of the participants in compiling and presenting PAP-based Islamic boarding school financial reports in the form of Activity Reports and Cash Flow Reports is still weak, not yet fully following the guidelines and accounting standards of Islamic boarding schools and generally accepted accounting standards in Indonesia imposed by the Indonesian Institute of Accountants (IAI) for Pondok Pesantren in the form of a Foundation. As a follow-up to this Community Service, it is necessary to carry out further Community Service to increase the accountability of Islamic boarding schools by preparing and presenting more in-depth financial reports through Islamic boarding school accounting assistance to increase accountability and welfare for Islamic boarding schools in the city of Semarang. Tujuan pengabdian kepada masyarakat ini adalah untuk meningkatkan kemampuan dan kompetensi pengurus dan pengelola pondok pesantren mengimplementasikan Pedoman Akuntansi Pesantren dalam Menyusun dan menyajikan laporan keuangan guna meningkatkan akuntabilitas pengelolaan keuangan dan kesejahteraan para memangku kepentingan pondok pesantren di Kota Semarang. Hasil yang dicapai dari pengabdian ini adalah kompetensi peserta pelatihan akuntansi pesantren secara umum meningkat, terutama menyangkut literasi mereka mengenai akuntansi pesantren meliputi jenis-jenis dan kegunaan laporan keuangan pesantren, dan kemampuannya menganilisis dan mencatat transaksi pesantren ke dalam jurnal. Namun demikian kompetensi peserta dalam menyusun dan menyajikan laporan keuangan pesantren berbasis PAP dalam bentuk Laporan Aktivitas dan Laporoan Arus Kas masil lemah, belum sepenuhnya seuai dengan pedoman dan standar akuntansi pesantren dan standar akuntansi berterima umum di Indonesia yang diberlakukan oleh Ikatan Akuntan Indonesia (IAI) bagi Pondok Pesantren berbentuk Yayasan. Tidak lanjut dari pengabdian ini adalah perlu dilakukan pengabdian lanjutan untuk meningkatkan akuntabilitas pondok pesantren dalam penyususunan dan penyajian laporan keuangan pesantren yang lebih mendalam melalui pendampingan akuntansi pesantren untuk meningkatkan akuntabilitas dan kesejahteraan bagi pondok pesantren di Kota Semarang.

Conceptions of classroom assessment and approaches to grading: teachers’ and students’ perspectives

ABSTRACT Classroom assessment and grading play central roles in education, with important impacts on teachers and students. This study examined the interactions between Canadian teachers’ and students’ conceptions of assessment and approaches to grading. 219 teachers and students completed a survey with two scales: Teachers’ Conceptions of Assessment (TCOA) and Teachers’ Approaches to Grading (TAG). Factor analysis of the TCOA scale showed four factors: assessment to improve teaching and learning, negative or irrelevant assessment, assessment for student and school accountability, and inaccurate assessment. Analysis of the TAG survey also showed four factors: social-emotional pressures for grade increases/changes, situational considerations for grade increases/changes, contextual-based grading, and achievement-based grading. Discriminant analysis showed that four out of these eight factors from the two scales had the strongest effects on teachers’ and students’ membership in their respective groups. The results contribute to a more complete understanding of assessment cultures as conceived by teachers and students.

The Role of Financial Audits in Strengthening Accountability and Transparency in Funding Management

This study aims to analyze a review of the role of financial audit in enforcing financing accountability in schools at the madrasah aliyah level. This research is based on the use of audits as an alternative form for budget fund transparency. This study uses a qualitative approach of descriptive type and data collection analysis techniques with interviews. The results of the study show that the importance of financial audits in enforcing financial accountability in educational institutions and the role of internal and external auditors as an integral part of the internal control system of educational institutions, then explain the challenges in the implementation of audits in educational institutions including limited resources, regulatory complexity, resistance to change, and lack of understanding of the importance of financial audits. The implications of the results of the study examine the importance of implementing good financial audit practices and increasing awareness of the importance of transparency and accountability in financial management in educational institutions and strengthening communication and cooperation between internal auditors, external auditors, and school management. The results of this study are expected to provide.