Evaluation of feedback as an assessment for learning strategy in accounting education

Abstract

Feedback is essential for the development and progress of learners in subjects like accounting. Teachers provide the necessary information about completed work and an opportunity for learners to improve. However, the literature indicates that teachers often struggle to provide effective feedback due to a lack of knowledge in feedback practices that facilitate learning. This study utilised critical pedagogy as a theoretical framework to create a meaningful, just, and conducive learning environment that can change and improve the educational conditions of accounting teachers. Furthermore, the study employed a qualitative research approach with Participatory Action Research (PAR) as the research design, allowing participants to take action to create a transformed teaching and learning environment that provides effective feedback. The study included five participants, selected using purposeful sampling, and data was generated from focus group meetings and workshops. Thematic analysis was employed to analyse the qualitative data. The findings indicated that accounting teachers used procedural and evaluative feedback methods to provide feedback, which was found to be ineffective, discouraging, and unclear to learners. However, as PAR was used as a research design, the subsequent findings after the workshop revealed that accounting teachers found descriptive feedback to be an effective method to improve learning. Learners found it to be specific and provide guidance and support.

Keywords

• assessment for learning
• feedback
• accounting
• participatory action research