Social moderation, assessment and assuring standards for accounting graduates

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.

The 2012 Revised FATF Recommendations: Assessing and Mitigating Mobile Money Integrity Risks Within the New Standards Framework

Mobile money holds great financial inclusion promise, but also poses financial integrity challenges. The Financial Action Task Force (FATF)—the intergovernmental global anti-money laundering (AML) and counter-terrorist financing (CTF) standard-setting body—expressed support for financial inclusion and mobile money as a means to decrease the use of non-transparent cash in many developing countries. In February 2012, FATF adopted a new revised set of standards. This Article considers the impact of these new standards on mobile money models in developing countries. It highlights aspects of the new standards that would facilitate innovative mobile money models, but also points to questions and challenges. The new standards are generally more facilitative of new financial services models for the unbanked and underbanked, but a number of key questions and implementation challenges remain. These include mobile money-related privacy and cyber-crime concerns.

The application of universal design legislation and standards in Malaysia and Australia

Legislation and standards are alleged to be one of the key solutions for improving accessibility and Universal Design implementation in Malaysia including its implementation in housing design. In response to this concern, the government of Malaysia has taken considerable steps in articulating professional practice obligations as demonstrated in continual improvements in relevant new laws and standards (Malaysian Standard (MS)). The findings from a preliminary study have however evidenced a clear gap between having laws and standards and ensuring their implementation in the construction industry. This paper reviews the issues faced by the existing Malaysian enforcement and practices to Universal Design. The findings emphasise awareness, understanding and practice implications for the legislation and its standards in Malaysia, and problems and assumptions perceived. Findings indicate that there is lack of understanding and awareness of the current legislation and standards in the construction industry, in addition to the insufficiency of comprehensive guidelines to regulate Universal Design in Malaysia.

A comparative study of content settings of mathematics curriculum standards from China, Australia, and Finland

The study investigated the mathematics curricula standards set by the governments in China, Australia(Victoria) and Finland in the aspects of the amount of content statements, the structure of content areas, level of details, level of requirement, the distribution of content, and the changes of content areas. The results show that China's mathematics standard has the biggest amount of and the most detailed content statements; that of Australia is in the second place; and Finnish standard has the least amount of content statements that are very general. The standards in all three countries emphasize numbers and operation and geometry.However,China's standards present a dynamic change, with different focus for different grades; Australian standards have similar proportion of each part of content for different grades and the amount of each part increases with grade; there is no fixed setting and proportion of content in Finnish standard, which is not confined by any mode.

A methodological approach to quality assurance of programs in an independent school

This paper reports on ways in which one Australian independent school seeks to develop and sustain best practice and academic integrity in its programs through a quality assurance system of ongoing program reviews, and findings of a study that we conducted into staff perceptions of the different program reviews. First, we outline the overarching methodological and conceptual approaches used in the school’s program reviews. Second, we present and discuss the findings of the study.

Professional knowledge and standards-based reforms: Learning from the experiences of early career teachers

This article explores the paradoxical situation of early career teachers in this era of standards-based reforms, beginning with the experiences of an English teacher working in a state school in Queensland, Australia and expanding to consider the viewpoints of her colleagues. Our goal is to trace the ways she and the other early career teachers at this particular school negotiate the tensions between the current emphases on standardisation of curricula, testing regimes and teaching standards and their burgeoning sense of their identities as teachers. We shall raise questions about the status of the professional knowledge that these early career teachers bring to their work, showing examples of how this knowledge puts them at odds with standards-based reforms, including the professional standards recently introduced by the Australian Institute for Teaching and School Leadership (AITSL) and the National Assessment Program – Literacy and Numeracy (NAPLAN).