A Secondary School Accounting Teacher Perceptions on Student Assessment in Formal Education in Nepal

Abstract

The present curriculum of secondary level schools, Grade 11 and 12 in Nepal has provided a 25-mark internal assessment system as part of summative evaluation. In this situation, this study reveals the existing internal assessment practices adopted by the accounting teachers in the Government schools in Nepal. A qualitative research design was used, five accounting teachers were selected from Grades 11 and 12 using a purposive sampling method. Telephone interviews and face-to-face conversations were the main tools of data collection. The interviews were focused on the practices of the internal assessment criteria of participation learning, project work, education tour and preparation of reports, and scores from terminal examinations determined by the curriculum as part of summative evaluation for accounting. The study's findings show that the lack of professional honesty is an important factor for not taking internal assessment in the real sense of evaluating learners making it a part of summative evaluation. The teachers do not follow prescribed procedures for assessing assessment for learning activities This study explored the internal assessment practices by the accounting teacher in Grade 11 and 12 Government school of Bhimad Municipality of Tanahun District, Gandaki Province, Nepal. Exploring the formative assessment practices by accounting teachers at secondary level Grades 11 and 12 can be a further area of research to be carried out in the context of Nepal.