Accounting Teachers' Understanding and Use of Assessment for Learning to Enhance Curriculum Implementation

Assessment is an essential and powerful educational tool used to promote effective teaching and learning in a classroom. However, Accounting teachers view assessment as a mere administration of tests and examinations instead of a tool to establish the root of failure or success during learning. This study proposes strengthening the understanding and use of Assessment for Learning (AfL) for Accounting teachers to enhance curriculum implementation. Critical Pedagogy framed the study theoretically, as it sought to provide the participants with opportunities to engage in critical dialogues relating to the assessment practices and freely share their ideas and knowledge on a platform that does not limit their social development. Furthermore, the study employed a qualitative research approach and Participatory Action Research (PAR) as a research design to test the theory and intervention techniques proposed to enhance Accounting curriculum implementation. Thematic analysis was used with Critical Pedagogy to understand and resist social inequality, thus getting an in-depth understanding of meaning from the participants' perspective. The study's findings indicated that while teachers display a certain understanding of AfL, it is limited to the cognitive domain and neglects the affective and psychomotor domains. This level of understanding of AfL has led to the underutilization of formative assessment and deprives learners of the opportunity to improve their learning through constructive guidance. Through the use of PAR as a research design, teachers were equipped with the knowledge and skills to use AfL to improve curriculum implementation within their Accounting classes