Secondary School Accounting Teachers’ Perceptions of Student Assessment Practices in Formal Education

Abstract

The curriculum for the secondary level in Nepal’s Grades 11 and 12 includes a 25-mark internal assessment system as part of the summative evaluation. Thai study uncovers the internal assessment methods used by accounting teachers in Nepal. The research employed a qualitative method and selected five accounting teachers from grades 11 and 12 through purposive sampling. Telephone interviews and face-to-face interviews were the primary methods of data collection. A telephone interview was carried out in 2024 to gather participants perspectives. The interview focused on activities related to assessment criteria, which include project work, educational tours, participative learning, report preparation, and scores from internal exams. The criteria are part of the summative evaluation for accounting courses. The study's conclusions show that a major obstacle to taking internal assessment seriously and integrating it into summative evaluation is a lack of professional integrity. Teachers follow prescribed procedures for assessing assessment for learning activities. The study specifically investigated the internal assessment procedures for grades 11 and 12 accounting courses in the Bhimad Municipality of Tanahun District, Gandaki Province, Nepal. Another interesting research topic in Nepal is how accounting teachers at the Secondary level in Grades 11 and 12 apply formative assessment procedures. The finding will benefit secondary school accounting teachers, curriculum developers, educational policymaker and teacher training institution.