Search

Dilemmas and Reconstruction of Vocational Competence Assessment in Secondary Vocational Accounting Based on the Competence Measurement Model

Author(s)

Yu Jia, Qin Wang*, Yanyan Wei

Affiliation(s)

College of Applied Science and Technology, Beijing Union University, Beijing, China *Corresponding Author

Abstract

Vocational competence assessment is essential for improving the quality of accounting education in secondary vocational schools. However, current assessment practices remain strongly result-oriented, insufficiently capture students’ complete work processes, offer limited interpretation of competence structures, and provide weak feedback for instructional improvement. The Competence Measurement (COMET) model emphasizes the observation of learners’ problem-solving processes through open-ended occupational tasks and the diagnosis of competence structures based on multidimensional assessment criteria. Drawing on the assessment logic of the COMET model, this paper proposes a task-criteria-feedback framework for reconstructing vocational competence assessment in secondary vocational accounting from the perspective of curriculum assessment design. Specifically, it designs typical work tasks, develops a multidimensional scoring rubric, and establishes a diagnostic feedback mechanism. The proposed framework provides practical guidance for shifting accounting course assessment from single-skill testing to competence diagnosis oriented toward the complete work process.

Keywords

Competence Measurement Model; Secondary Vocational Accounting; Vocational Competence Assessment; Typical Work Tasks; Scoring Rubric

References

[1] Zhao Z Q, Huang F H. Research on vocational competence assessment methods under the background of the construction of the vocational college entrance examination system. China Higher Education Research, 2019, (6): 100-104. [2] Yang D N. Research on the teaching assessment system of secondary vocational accounting under the four-in-one integration of courses, posts, certificates, and competitions. Modern Vocational Education, 2021, (39): 20-21. [3] Lu Y M, Ma J F, Zheng X M. Cultivation paths of vocational core literacy for secondary vocational students in finance and commerce. Vocational Education Forum, 2019, (12): 161-165. [4] Zhao Z Q, Zhuang R X. Research on vocational competence assessment of students in vocational colleges. Vocational Education Forum, 2013, (3): 4-7. [5] Zhao Z Q, Gao F. Theory and practice of comprehensive vocational competence measurement: COMET. Chinese Vocational and Technical Education, 2022, (8): 5-11. [6] Zhao Z Q, Rauner F. Handbook of COMET Vocational Competence Measurement Methods. Journal of Education Studies, 2020, 16(1): 62. [7] Tian Y, Ji L. Differentiated analysis of indicator weights in Chinese and German vocational competence assessment: An empirical study based on the KOMET project. Vocational Education Research, 2021, (1): 90-96. [8] Xu G Q. Work knowledge: A new perspective on the development of curriculum content in vocational education. Research in Educational Development, 2009, 28(11): 59-63. [9] Li W J, Wu Q Q, Yan Z Y. Conception of a learning quality assessment model in vocational education under the work-process-oriented curriculum paradigm. Education and Vocation, 2021, (8): 27-33. [10] Liu L. Implicit evaluation: The evaluation orientation of secondary vocational education in the process of building China into a leading country in education. Education and Vocation, 2026, (5): 49-58. [11] Liu H. The theoretical basis and application design of authentic assessment in vocational education. Communication of Vocational Education, 2015, (16): 26-29, 34. [12] Jiang D Y. On the action system and its characteristics: Reflections on the curriculum system of vocational education. Research in Educational Development, 2002, (12): 70-75. [13] Wei P J, Xiao L H. Rubric design in performance assessment. Educational Measurement and Evaluation, 2016, (11): 15-20. [14] Yin M, Ji Q. Design of task frameworks and scoring rubrics for academic performance assessment in higher vocational courses. Chinese Vocational and Technical Education, 2024, (11): 76-85. [15] Zhu H Y, Yi J. CIPP evaluation and quality improvement paths for task-driven teaching in secondary vocational courses. Education and Vocation, 2025, (17): 107-112. [16] Liu C L, Wang X B. From “being able to do things” to “taking action”: Reflections and prospects on technology-based vocational competence assessment. Vocational Education Forum, 2024, 40(10): 106-113.