4.3. THE PROFILE OF IMPLEMENTATION
4.3.4. Assessment in accounting
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learners are coming of primary school who were learning their mother tongue instead of English?. (Zama)
When Accounting teachers are also experiencing language barriers in teaching Accounting especially in Grade 12, it shows that the language of teaching and learning in schools can be any language with which teachers feel comfortable. In many townships and rural schools, the language of learning and teaching is being ignored. Accounting is a subject of business language, hence teachers have to be good in the language of instruction. The researcher asked teachers which language they preferred or felt comfortable with while they were teaching Accounting in Grade 12. Three teachers indicated that they are comfortable with English while the other two indicated that they were not comfortable with English since it was not their mother tongue, but they use it because the policy requires them to do so. This is evident in Beauty‟s response:
I am not comfortable teaching in English but because Accounting has its own terminologies and there are concepts you cannot change to IsiZulu then I am forced to teach in English. (Beauty)
In Accounting, using the medium of instruction in teaching and learning is very important for quality teaching and learning. If learners are using their home language to learn, successful implementation of the changed curriculum cannot be implemented.
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textbooks, new topics are just mentioned; there are no detailed activities to help teachers to prepare learners for the examinations. Content on the new topics is adequate for teachers to teach the topics thoroughly. This is what Beauty said:
We normally encounter problems when teaching new topics. There is less activities in the textbooks to practise and those provided Department of Educations not challenge the grade 12 learners as they would be in their exams. I also use exam guideline to guide me on correct assessment strategies. (Beauty)
While it is imperative for learners to be equipped with critical skills in class to prepare them for examinations, teachers raised concerns regarding the shortage of problem- solving activities. Teachers stated that in the Grade 12 examination in a number of questions, learners are required to analyse financial information. However, there are very few activities that allow leaners to evaluative and show creative cognitive thinking. Zama said:
The sad part about the activities on the textbooks is that there are not many activities that require learners to evaluate questions and to think critically. This challenges learners when they are writing examinations because there many questions on creative thinking and problem- solving. (Zama)
Teachers were asked to share their views on assessment in Accounting especially in Grade 12. All teachers shared the same understanding that assessment in Accounting is very important to prepare learners for the final examination in Grade 12. Teachers noted that formal assessment tasks in Accounting cover all cognitive levels. This is what Beauty and Senzo said:
Informal assessment tasks in Accounting especially in textbook cover all cognitive levels but evaluation and creativity are not covered equally. I have also notice that with all formal assessment tasks level number three, which is analysing to level number six are mostly covered in Grade 12. (Beauty)
Yes, I have checked cognitive levels from textbook activities and the examination papers. All tasks stars from level one which is recall and move to the higher order
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question. For example, the first time the tasks will be easy as the topic get deeper and more detailed the level of higher order comes in but few tasks on the last two cognitive levels. (Senzo)
During the interview, teachers were asked how they assess learners in Grade 12 Accounting and which assessment strategies are they using. All teachers gave the impression that they assess learners using formal and informal assessment in Grade 12 to check learners‟ abilities and to prepare them for their final examination. This is evidence in the responses below:
I have a large number of learners in my class but I use informal tasks such as 10 marks tests to check learners understanding and to prepare them for examinations. I normally use peer and indivisual assessment strategies. (Zama)
Brian added that:
In my class, I use both formal and informal assessment because Accounting is a practical subject so assessment helps me a lot. I use many assessment strategies; it depends on the type of topic. I mostly use individual and peer assessment. (Brian)
Teachers indicated that they use questioning, peer assessment, group assessment, case study, problem solving scenarios, formal and informal assessment strategies to assess learners in Accounting in Grade 12. All teachers indicated that they assess learners and provide a feedback to allow learners to track their performance. However, Beauty revealed that because of a large number of learners in her class, she cannot provide quick feedback to learners. All teachers shared the same understanding about the importance of assessing and providing feedback in Accounting. This is what Senzo said:
On-going assessment and feedback is very important in Accounting in Grade 12 to track learners’ performance and to allow learners to check their knowledge. Regular assessment in Accounting in Grade 12 helps learners to study very day. (Senzo)
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All teachers had a concern that as much as these on-going assessments assist both teachers and learners, they are adding more paper work and are time- consuming, not allowing teachers to finish the syllabus in time.