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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Main Author: Stephen Agnew
Format: Article
Language:English
Published: University of Wollongong 2010-12-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
Online Access:http://ro.uow.edu.au/aabfj/vol4/iss4/6
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author Stephen Agnew
author_facet Stephen Agnew
author_sort Stephen Agnew
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description 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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spelling doaj.art-1d8f36b609ae46eea27da61cd9064c9c2022-12-22T03:11:08ZengUniversity of WollongongAustralasian Accounting, Business and Finance Journal1834-20001834-20192010-12-014487102Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?Stephen AgnewThis 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.http://ro.uow.edu.au/aabfj/vol4/iss4/6Accounting educationNCEALow socio-economic statusSchool achievementHigh school accounting
spellingShingle Stephen Agnew
Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?
Australasian Accounting, Business and Finance Journal
Accounting education
NCEA
Low socio-economic status
School achievement
High school accounting
title Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?
title_full Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?
title_fullStr Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?
title_full_unstemmed Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?
title_short Accounting for the NCEA : Has the Transition to Standards-based Assessment Achieved its Objectives?
title_sort accounting for the ncea has the transition to standards based assessment achieved its objectives
topic Accounting education
NCEA
Low socio-economic status
School achievement
High school accounting
url http://ro.uow.edu.au/aabfj/vol4/iss4/6
work_keys_str_mv AT stephenagnew accountingforthenceahasthetransitiontostandardsbasedassessmentachieveditsobjectives