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The use of on-line summative assessment in an undergraduate financial accounting course

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  • Marriott, Pru
  • Lau, Alice

Abstract

According to the Quality Assurance Agency [QAA (2006). Section 6: Assessment of students, Code of practice for the assurance of academic quality and standards in higher education. . Accessed 14.03.2007] “Assessment describes any processes that appraise an individual’s knowledge, understanding, abilities or skills” and is inextricably linked to a course or programme’s intended learning outcomes. Assessment also has a fundamental effect on students’ learning where it serves a variety of purposes including evaluation, feedback and motivation. Assessment also provides a performance indicator for both students and staff. Computer-aided assessment (CAA) offers an option for “sustainable assessment” and provides opportunities for creating innovative assessment practices that help engage students and increase their motivation for learning. This paper reports the findings of a qualitative study where a series of on-line summative assessments were introduced into a first-year financial accounting course. Feedback from students obtained from an evaluative survey and focus group interviews indicates that assessment played a significant role in the teaching/learning process. That is, students perceived a beneficial impact on learning, motivation, and engagement.

Suggested Citation

  • Marriott, Pru & Lau, Alice, 2008. "The use of on-line summative assessment in an undergraduate financial accounting course," Journal of Accounting Education, Elsevier, vol. 26(2), pages 73-90.
    • Handle: RePEc:eee:joaced:v:26:y:2008:i:2:p:73-90
    DOI: 10.1016/j.jaccedu.2008.02.001
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    References listed on IDEAS

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    1. Rosina Mladenovic, 2000. "An investigation into ways of challenging introductory accounting students' negative perceptions of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 135-155.
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    3. Sally Aisbitt & Alan Sangster, 2005. "Using internet-based on-line assessment: A case study," Accounting Education, Taylor & Francis Journals, vol. 14(4), pages 383-394.
    4. Louise Gracia & Ellis Jenkins, 2002. "An exploration of student failure on an undergraduate accounting programme of study," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 93-107.
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    Cited by:

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    2. Javier Márquez & Laura Lazcano & Carmen Bada & José Luis Arroyo-Barrigüete, 2023. "Class participation and feedback as enablers of student academic performance," SAGE Open, , vol. 13(2), pages 21582440231, May.
    3. Afrogha, Olufolakemi & Oladele, Femi & Wright, Olatunde, 2020. "Influencing Factors On Academic Performance In Bowen University: The Perceptions Of Accounting Undergraduate Students," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 120-140, September.
    4. Curtis, Susan M., 2011. "Formative assessment in accounting education and some initial evidence on its use for instructional sequencing," Journal of Accounting Education, Elsevier, vol. 29(4), pages 191-211.
    5. Litherland, Kate & Carmichael, Patrick & Martínez-García, Agustina, 2013. "Ontology-based e-assessment for accounting: Outcomes of a pilot study and future prospects," Journal of Accounting Education, Elsevier, vol. 31(2), pages 162-176.
    6. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    7. Parunchana Pacharn & Darlene Bay & Sandra Felton, 2013. "The Impact of a Flexible Assessment System on Students' Motivation, Performance and Attitude," Accounting Education, Taylor & Francis Journals, vol. 22(2), pages 147-167, April.
    8. Debbie Delaney & Lisa McManus & Chew Ng, 2015. "First Year Accounting Students’ Perceptions Of Blended Learning," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 7(2), pages 9-23.
    9. Bertheussen, Bernt Arne, 2014. "Power to business professors: Automatic grading of problem-solving tasks in a spreadsheet," Journal of Accounting Education, Elsevier, vol. 32(1), pages 76-87.

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