Social moderation, assessment and assuring standards for accounting graduates

Watty, Kim, Freeman, Mark, Howieson, Bryan, Hancock, Phil, O'Connell, Brendan, De Lange, Paul and Abraham, Anne 2014, Social moderation, assessment and assuring standards for accounting graduates, Assessment & evaluation in higher education, vol. 39, no. 4, pp. 461-478, doi: 10.1080/02602938.2013.848336.

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Title Social moderation, assessment and assuring standards for accounting graduates
Author(s) Watty, KimORCID iD for Watty, Kim
Freeman, Mark
Howieson, Bryan
Hancock, Phil
O'Connell, Brendan
De Lange, Paul
Abraham, Anne
Journal name Assessment & evaluation in higher education
Volume number 39
Issue number 4
Start page 461
End page 478
Total pages 18
Publisher Taylor & Francis
Place of publication Abingdon, England
Publication date 2014
ISSN 0260-2938
Keyword(s) accounting graduates
evidencing threshold learning standards
social moderation
Summary Evidencing student achievement of standards is a growing imperative worldwide. Key stakeholders (including current and prospective students, government, regulators and employers) want confidence that threshold learning standards in an accounting degree have been assured. Australia’s new higher education regulatory environment requires that student achievements are benchmarked against intended programme learning outcomes, guided by published disciplinary standards and a national qualifications framework, and against other higher education providers. Here, we report on a process involving academics from 10 universities, aided by professional practitioners, to establish and equip assessors to reliably assure threshold learning standards in accounting that are nationally comparable. Importantly, we are learning more about how standards are interpreted. Based on the premise that meaning is constructed from tacit experiences, social interactions and intentional reflection on explicit information, we report outcomes of three multi-part calibration interventions, situated around judgements of the quality of the written communication skills exhibited in student work and their related assessment tasks. Qualitative data from 30 participants in the calibration process suggest that they perceive that the process both assists them both in developing a shared understanding of the accounting threshold learning standards and in the redesign of assessment tasks to more validly assess the threshold learning standards.
Language eng
DOI 10.1080/02602938.2013.848336
Field of Research 130303 Education Assessment and Evaluation
Socio Economic Objective 930301 Assessment and Evaluation of Curriculum
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2013, Taylor & Francis
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