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Ontology-based e-assessment for accounting: Outcomes of a pilot study and future prospects

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  • Litherland, Kate
  • Carmichael, Patrick
  • Martínez-García, Agustina

Abstract

This article reports on a pilot of a novel ontology-based e-assessment system in accounting that draws on the potential of emerging semantic technologies to produce an online assessment environment capable of marking students’ free-text answers to questions of a conceptual nature. It does this by matching their response with a “concept map” or “ontology” of domain knowledge expressed by subject specialists. The system used, OeLe, allows not only for marking, but also for feedback to individual students and teachers about student strengths and weaknesses, as well as to whole cohorts, thus providing both a formative and a summative assessment function. This article reports on the results of a “proof of concept” trial of OeLe, in which the system was implemented and evaluated outside its original development environment (an online course in education being used instead in an undergraduate course in financial accounting. It describes the potential affordances and demands of implementing ontology-based assessment in accounting, together with suggestions of what needs to be done if such approaches are to be more widely implemented.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:joaced:v:31:y:2013:i:2:p:162-176
    DOI: 10.1016/j.jaccedu.2013.03.003
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    References listed on IDEAS

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    1. Johnson, Benny G. & Phillips, Fred & Chase, Linda G., 2009. "An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence," Journal of Accounting Education, Elsevier, vol. 27(1), pages 30-39.
    2. Adrian LUPASC & Ioana LUPASC & Gheorghe NEGOESCU, 2010. "The Role of Ontologies for Designing Accounting Information Systems," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 101-108.
    3. Jon Simon, 2010. "Curriculum Changes Using Concept Maps," Accounting Education, Taylor & Francis Journals, vol. 19(3), pages 301-307.
    4. Bruce Leauby & Kathryn Szabat & Jayne Maas, 2010. "Concept Mapping—an Empirical Study in Introductory Financial Accounting," Accounting Education, Taylor & Francis Journals, vol. 19(3), pages 279-300.
    5. 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.
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    Cited by:

    1. Cheng, Peng & Ding, Rui, 2021. "The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university," Journal of Accounting Education, Elsevier, vol. 54(C).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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