Differentiated instruction and assessment in teaching cost behaviour and manufacturing accounts : a resource pack

Abstract

This dissertation addresses the pedagogical challenges posed by the introduction of the Learning Outcomes Framework syllabus in secondary accounting education, with a specific focus on Learning Outcome 7: Cost Classification, Break-even and Manufacturing Accounts. This learning outcome was chosen as it introduces new content and is one of five assessed through School-Based Assessment (SBA), revealing gaps in both curriculum content and assessment practices. To bridge these gaps, a student-centred resource pack was developed using a design-based research approach informed by constructivism and Tomlinson’s Model of Differentiated Instruction. The project emphasises inclusive education and aims to equip accounting teachers with practical, research-informed tools to address diverse learner needs. Differentiated instruction techniques were explored and applied to ensure that the resource caters to various learning styles, promoting active student engagement and knowledge construction. Aligned with the LOF SEC Accounting syllabus and the principles of the National Curriculum Framework for All (2012), the resource pack also integrates formative assessment strategies. These strategies, aim to enhance both teaching and learning by offering meaningful feedback and opportunities for student reflection. By fostering a more inclusive, participatory and reflective classroom environment, this study supports the development of lifelong learners and contributes to the successful implementation of the new curriculum.