Evaluating the validity of current summative assessment in SEC accounting

Abstract

The focus of this dissertation is on the evaluation of SEC (Secondary Education Certificate) Accounting exams using the Taxonomy of Cognitive Objectives by Bloom 1956. This research looked at the extent of the consistency within which SEC accounting currently assesses different cognitive skills and conduct interviews with professionals involved in the reform of assessment with a specific focus on accounting assessment to analyse whether or not the objective of the reform is to assess more levels of particular cognitive skills over other levels of cognitive skills. The main findings of this dissertation are that the more higher-order cognitive skills assessed, the higher the number of students that will fail the exam. This research also provides a detailed table that allocates different cognitive behaviours in accounting according to the Taxonomy of Cognitive Objectives which will help the teachers to understand which are those behaviours that require higher-order cognitive thinking in accounting. The research method used was an evaluative study on the composition of three SEC accounting exams and through interviews.