Merancang, melaksana dan mentaksir dalam konteks pentaksiran berasaskan sekolah : kajian kes guru-guru prinsip perakaunan tingkatan empat

School Based Assessment (PBS) was relatively recently introduced into the Malaysian education system to complement the existing conventional standardized examination. PBS is intended to prepare Malaysian learners with skills that are needed for future employability. Past research has revealed conflicting findings on the implementation of PBS and most studies have focused on specific aspects of the implementation process rather that studying it holistically. This research aimed to explore PBS implementation for form four accounting subject. Specifically, the researcher examined teachers' understanding of PBS, how they planned to implement PBS, the ways they carried out PBS in the classroom, and the measures they took to assess students' learning through PBS. This qualitative study investigated ten accounting teachers who were identified through purposive sampling. Data were collected via semi-structured interviews, classroom observation and document analysis and were analysed thematically. Triangulation of the different data types was carried out to increase the validity of the findings and interpretation. Research findings indicated that the teachers understood PBS differently. These different understandings seemed to relate to the ways the teachers implemented PBS, from planning right through assessment. The findings also reveal that there were some elements of autonomy that some teachers exercised in making decisions on teaching and learning. This was evidenced by the fact that the teachers modified the PBS manual to suit the contextual needs and challenges. However, the continued existence of exam oriented system has constrained some teachers' efforts to implement PBS for learning. Based on the findings, it is suggested that ongoing trainings and in-service supports are provided to facilitate accounting teachers' developing understandings and implementation of PBS in order to meet the aims as intended by the Malaysia Ministry of Education