Using Assessment for Learning Techniques Enhancing the Third Year Vocational Certificate of Accounting Students’ Achievement

Abstract

The objectives of the study were to 1) develop the lesson plan for Personal Income Tax and Accounting focusing on assessment for learning techniques using induction and deduction method and 2) study the third year vocational certificate of Accounting students’ achievement using the lesson plan for Personal Income Tax and Accounting focusing on assessment for learning techniques using induction and deduction method. The participants of this study were 36 third year vocational certificate of Accounting students who studied Personal Income Tax and Accounting in the second semester of academic year 2016. The student participants had differences in academic learning achievements: 13 students had scores at excellent level, 20 students had scores at good level, 1 student had scores at fair level, and 2 students had scores at poor level. This study used a classroom action research methodology: Plan, Act, Observe, and Reflect. The research instruments comprised of students’ knowledge and skill in accounting tests, students’ learning journal, and students’ desired characteristics evaluation form. Data were analyzed by using frequency and content analysis. The findings of this study were as follows. 1) The results of lesson plan development in Personal Income Tax and Accounting using assessment for learning techniques were found that index of Item Objective Congruence (IOC) were between 0.60-1.00. 2) The student participants’ achievements from using the lesson plan for Personal Income Tax and Accounting using assessment for learning techniques, including learning contract, learning journal, questioning, observing, and giving feedback were found as follows: 2.1) In part of knowledge and skill about Personal Income Tax, 35 students had rated at excellent level, and 1 student had rated at good level, 2.2) In part of academic performance skill in Personal Income Tax based on Thai Revenue Law, 27 students had rated at excellent level, and 9 students had rated at good level, and 2.3) In consider of students’ desired characteristics, 33 students had rated at excellent level, and 3 students had rated at good level.