Research on formative assessment in accounting education examines the learning outcomes stemming from e-assessment or formative assessment within a stand-alone subject, but few studies examine the benefits and implications of continuous formative assessment or the perceptions of students who undertake formative assessment. The findings of…

Given the debate in tertiary institutions on the use of technology for assessments due to the coronavirus (COVID-19) pandemic, we compare the performance of accounting students in proctored paper-based and online exams. We examine exam scores across different demographic variables to provide early insights into the impact of these demographics on…

The recent pandemic necessitated a migration to online instruction leading to concerns regarding the integrity of online assessments as a result of the presence of fee-based websites that disseminate answers to students. We validated this concern by evaluating student performance on an online quiz where some of the questions had easily searchable…

Globally, higher education institutions were forced to use online assessments during the COVID-19 pandemic. Given the fast-paced transition to online assessments at the time, the authors saw a unique opportunity to explore accounting educators' experiences and perceptions of assessments conducted in accounting courses in South Africa during this…

A key role of universities is the credentialing of student learning by awarding degrees and diplomas. This requires universities to have confidence in the integrity of their assessment processes and in turn, external stakeholders to have the same confidence. This study investigates the following research question: 'Has COVID-19 had an impact on…

As a result of containment measures implemented during COVID-19, the authors needed to re-envision and restructure in-person assessments for learning that provided immediate peer feedback to students in their competency-based financial reporting course. Peer feedback is crucial in competency-based education, as mastering a competency necessitates…

This study examines business students' learning and assessment under remote teachings during the COVID-19 pandemic in a well-established Finnish university. A survey method is used to collect information on 336 business students including 42 accounting students. As indicated by students' responses, a majority of the students succeeded in assessing…

Both assessment and feedback have a vital impact on students' learning. Using computer-based assessment (CBA) with constructive and prompt computer-based feedback (CBF) reduces the attainment gap of the new generation of digital students. Action research methodology was employed to explore students' view of utilising CBA and/or CBF in teaching and…

This study presents reflections from accounting lecturers in Singapore on the challenges and opportunities of conducting assessments during the crisis period of COVID-19. We seek to answer the following research question: What were the responses of Higher Education Institutions (HEIs) in Singapore to the pandemic to maintain order in the…

This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer 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…

This paper investigates the impact of online multiple choice questions (MCQs) on students' learning in an undergraduate Accounting module at a British university. The impact is considered from three perspectives: an analysis of how students use the MCQs; students' perceptions expressed in a questionnaire survey; and an investigation of the…