Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?
This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA) in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standard...
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| Format: | Article |
| Language: | English |
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University of Wollongong
2010-12-01
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| Series: | Australasian Accounting, Business and Finance Journal |
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| Online Access: | http://ro.uow.edu.au/aabfj/vol4/iss4/6 |
| Summary: | This paper identifies trends in secondary school accounting participation and achievement during the firstfive years of the full implementation of the National Certificate of Educational Achievement (NCEA) in NewZealand schools. NCEA marks a shift from a norm-referenced assessment regime to standards-basedassessment. Literature suggests that standards-based assessment increases the academic performance ofminority ethnic groups (such as Maori and Pacific Island students), and low socio-economic status (SES)students. The author pays particular attention to these groups and his analysis reveals some interestingresults: in accounting, the NCEA has not met expectations for these students. From 2004 to 2008, thenumber of low SES accounting students has dropped, as has the number of accounting standards entered andthe rates of achievement. Likewise, there has been no significant improvement in the academic performanceof Maori students taking accounting standards, while Pacific Island students have experienced a significantdecrease in achievement. The author also discusses how studying high school accounting impacts on tertiarylevel study and offers some future implications of this research. |
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| ISSN: | 1834-2000 1834-2019 |