Factors Affecting the Performances in Accountancy in BHSEC 2021

Abstract

The current study was designed to examine the underlying causes behind low performance in accountancy in BHSEC 2021 by covering the perception of teachers and students. The sample size of 273 students (137 girls and 136 boys) from different schools and 68 teachers (16 females and 52 males) were chosen by using a simple random sampling method. Data were collected using a structured questionnaire in the google form. The data collected was tabulated and results were interpreted through mean values, frequencies, standard deviations and percentages. The study revealed different question patterns and more of competency-based question (CBQ) as the major cause of low achievement in accountancy by the perception of students and teachers. This study revealed that Bhutan Council for School Assessment and Examination (BCSEA) and Department of Curriculum and Professional Development (DCPD) have not oriented teachers on change of question pattern.