Enhancing the teaching and learning of auditing: the case for descriptive feedback
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Date
2017
Authors
Qhosola, Makeresemese Rosy
Journal Title
Journal ISSN
Volume Title
Publisher
Faculty of Education, University of the Free State
Abstract
This paper demonstrates how the use of adequate descriptive
feedback on assessment enhances the teaching, learning and
academic performance of learners of auditing. Literature shows
that this mode of feedback is transformative as it relies heavily
on the particular, specific and localised learning styles of the
individual learner. It also decolonises learning because learners
are required to capitalise on their own meaningful indigenous
strategies of learning. In order to generate data, the study used
Critical Accounting Research as the theoretical framework, which
emphasises the importance of delving deeper into socio-economic
contexts to understand how good performance is created and
sustained in the teaching and learning of auditing. Focus was on a
selected school in the Free State where one grade 10 class, which
used conventional feedback, was compared to another grade 10
class where descriptive feedback was used in the teaching of
accounting. Tape recording of lessons in the respective classes
was done. These were transcribed verbatim and critical discourses
analysis was used to make sense of the data. The findings reveal
that learners in the latter class were empowered to be critical and
creative in their knowledge of auditing while the former continued
to use rote and memorising approaches. Descriptive feedback
created transformative spaces in the auditing classroom, made
learners aware of multiple positions that can be assumed on any
matter, ensured inclusivity of many forms of knowledges and
showed that effective and continuous feedback was essential in
discharging many misconceptions in auditing. The recommendation
is that more classes of auditing should use descriptive feedback to
transform and decolonise the learning of auditing.
Description
Keywords
Descriptive feedback, Auditing, Critical accounting research, Participatory action research
Citation
Qhosoloa, M. R. (2017). Enhancing the teaching and learning of auditing: The case for descriptive feedback. Perspectives in Education, 35(2), 30-44.