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This study examines how conceptualizations of mathematics content structure teachers’ ethical decision-making about the learning opportunities that should be made available to students. Drawing on social practice theory, our discursive analyses of audiorecordings of eighth-grade mathematics teachers’ co-planning meetings prior to the state Algebra 1 exam illustrates how traditional, topical conceptualizations of quadratics contribute to making tracked classes the most sensible outcome. Extending literature on teacher collaboration and teachers’ decision-making in relation to their pedagogical responsibilities, this study foregrounds the role of conceptualizations of mathematics content in structuring teachers’ concurrent activities in collaborative decision-making. It suggests that addressing the pervasiveness of inequities such as tracking requires shifting conceptualizations of mathematics, not just teacher mindsets or their deficit views of students.