Abstract
M.Ed.
Professional Accounting programmes in higher education provides a career path for
many Accounting graduates. Future members of the Accounting Profession are
expected to demonstrate knowledge and competencies associated with high quality
learning outcomes, associated with a deep approach-to-learning (IFAC, 2004:1).
However, various critiques of current Accounting in higher education have identified
deficiencies with respect to such knowledge and competencies in Accounting
graduates. Calls have been made for changes in the teaching and learning context
of Accounting to address the perceived deficiencies in Accounting graduates and
promote a deep approach-to-learning. From my own practice, as a first-year
Accounting lecturer at an higher education institution, it became clear that a
teaching-centered approach and assessment could promote surface learning, while
a more student-centered approach and assessment could promote a deep
approach-to-learning. Furthermore, it is evident from literature that assessment is
the most powerful lever university lecturers have to influence students' approachesto-
learning. It is therefore unlikely that students will adopt a deep approach-tolearning
if assessment tasks implicitly promote surface learning. The research
question that guided this study was: How can assessment tasks in Accounting 1 at
an higher education institution be formulated and implemented with a view to
promoting a deep approach-to-learning?
In view of this question, the purpose of the study was to formulate and implement
assessment tasks (the intervention) as part of an action research project to promote
a deep approach-to-learning. The aim of this intervention was to formulate and
implement assessment tasks in Accounting 1 that could promote a deep approachto-
learning.
Practitioner action research served as the design type for conducting this research.
Action research operates in cycles and distinct phases, with reflection playing an
integral role. This study's main cycle comprised five phases, with inner and outer
spirals of reflection and systematic learning within each phase. Phase one involved
the identification of the problem. Phases two and three involved the planning and
implementation of the intervention. During the planning of the intervention the data
collected in phase two informed the formulation and implementation of the
assessment tasks. In phase four of the action research cycle, the data collected
from the intervention in phase three as well as the data collected after the
intervention, were analysed and evaluated.