North Hampton State High School
Evaluation of an Instrument
The North Hampton State High School is responsible for developing and implementing assessment instruments that cater to the needs of the students, whilst taking into consideration the context and resources available. All assessment instruments developed are required to be evaluated before implemented. The QCAA (2015, p. 1) states, “assessment instruments must meet the requirements of the relevant syllabus and the assessment program described in the school’s work program or study plan.”
QSA, (n.d.) states, “The Queensland system is based on confidence and trust in the professionalism of teachers. Teachers must have the ability to provide a variety of assessment experiences for their students.” The QCAA at the State moderation conference in July, 2015 distributed a diagrammatic representation of the principles of assessment, as represented in Figure 1. Using the QCAA Senior assessment instrument evaluation, a Year 12 Accounting summative assessment instrument will be reviewed to ensure the principles in Figure 1 are considered and refined prior to implementation.
Figure 1: Principles of quality assessment (PQA)
Source: QCAA, 2015
Reading the assessment instrument it is clearly evident what content is required to be included in the response. Students are provided with explicit instructions as what is to be included. However, the assessment instrument fails to prescribe a suitable format for the students to complete their extended written response. As no format is prescribed students can potentially misinterpret the requirements of the task, as a – e can be addressed without reference to the scenario provided. The observations can also be addressed individually rather than overall deficiencies in the businesses internal controls.
The Senior Accounting Syllabus (QSA, 2010) suggest a variety of suitable formats that are acceptable to adopt in an extended written response. This would eliminate chances of misinterpretation and clearly define what students are required to produce.
The Senior Accounting Syllabus (QSA, 2010) states that Knowledge and procedural practices, and Interpretation and evaluation can be used to determine student achievement in a supervised written assessment.
A response to Jane, the owner of Sports R Us describing internal controls allows students to demonstrate Knowledge and procedural practices (Dimension 1). Students are required to explain fundamental accounting concepts and procedures by:
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Identifying, describing and explaining the methods and fundamental principles of internal controls using accounting terminology and concepts.
In terms of Interpretation and evaluation (Dimension 2) the assessment provides opportunities for students to:
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analyse accounting information,
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develop reasoned arguments to justify conclusions, decision, judgments and recommendations.
Students will have difficulty in communicating accounting information using the appropriate mode, as a suitable format is not specified.
The assessment instrument requirements and the standards matrix match. The instrument clearly outlines the dimensions assessed. The standards matrix has the dimensions and the general objectives that correspond to the instruments instructions. Note: However the standards matrix and the assessment instrument both fail to prescribe a suitable format for the students to present their information.
Students are able to demonstrate a full range of syllabus standards as identified in the standards matrix:
Knowledge and understanding:
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Characteristics of the student work is effective with thorough explanation, with comprehensive range of terminology of internal controls at an A standard to a basic terminology and statement of facts at an E standard.
Interpretation and evaluation:
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Development of logical and convincing arguments to thoroughly justify valid conclusion, decisions, judgment and recommendations relating to internal controls at an A standard to a statement of conclusions or recommendations at an E standard.
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Effective communication of related accounting information at an A standard to a presentation of information at an E standard.
Not applicable as a full range of syllabus standards are identified in the matrix.
Students should have no potential difficulty with the language used in the assessment instrument as there is an alignment of teaching and learning experiences in the elective unit ES6 – Internal controls.
When designing assessment instruments it is essential there is an alignment of teaching, learning experiences and the assessment instrument. To complete the assessment task students will be required to use business language and terminology to know and evaluate:
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The nature, importance of and specific internal controls over
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Cash
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Accounts receivable / accounts payable (credit transactions)
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Inventory
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Internal controls are required to be built into any accounting system to assist with:
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Preventing errors from being made in the first instance,
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Detecting errors should they be accidently or deliberately be made,
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Preventing the occurrence of fraud and theft,
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Maximizing the efficiency of the business.
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The Senior Accounting Syllabus states “ when unseen stimulus materials are used they should be succinct enough to allow students sufficient time to engage with them’ (QSA, 2010, p. 15). The layout of the assessment instrument is inadequate and requires students to comprehend two full pages of text which does not allow for ease of reading. There is no perusal time allowed. When stimulus is lengthy, perusal time is recommended, alternatively the material can be ‘seen’ rather than ‘unseen’ (QSA, 2010). This layout does not enhance student understanding of what they are required to do.
The layout and stimulus of the assessment instrument inadvertinately indicate to students that there are two components to the assessment task firstly the requirements to be address in components a – e and secondly the requirements in response to the observations. When an extended written response is utilised the syllabus states that “there should only be one item, as this will better allow students to demonstrate the full range of standards” (QSA, 2010, p. 16) this allows students to focus on specific issues rather than broad generalized topics such as the foundation knowledge of internal controls. This also detracts from the student understanding about what they are to do. This also does not provide the students with a clear picture of information related to the task and has the potential for students to misinterpret that there are two requirements of the task that will be assessed.
Business can be operated by both males and females, students are not disadvantaged by the gender references that are made explicit in the assessment instrument and will not limit the students opportunity to engage with the assessment. The assessment is free from cultural and social reference.
Special provisions are outlined in the Senior Accounting Syllabus (QSA, 2010). No adjustment for students with disabilities or student responses that might need consideration are required. If considerations are required, planning for these are essential.
The following conditions are suitable in accordance with the Senior Accounting Syllabus (QSA, 2010), however successful completion of the instrument according to the conditions is questionable.
Using the QCAA Senior assessment instrument evaluation form ensures continuous improvement on all assessment instruments and reinforces that there is strength at the ‘front end’ and that there is a quality assessment instrument and the marking scheme being produced.
Changes to the way moderation is undertaken will ensure that all five principles of assessment are taken into consideration. Therefore, it is important to critically evaluate your assessment instruments. To understand the changes that are to occur in the moderation process continue on to the next section.
Review assessment instruments that have been implemented in your teaching areas. Use the the QCAA requirements and re-design the assessment instrument taking into account any areas that are insufficient.
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