Exploring the suitability of utilising computer-based assessments in accounting and finance related modules at undergraduate level

Abstract

The purpose of this study is to explore the suitability of utilising computer-based assessments in accounting and finance related modules at undergraduate level. With the advances in technology ever increasing, there is a need to understand the suitability of introducing the developments in technology as part of the assessment process at third level education. One of the key driving forces of this study stems from the Professional Accountancy Bodies and their respective assessment strategy. Many professional bodies such as ACA, ACCA, and CPA are utilising technology by means of computer-based assessments; therefore, this study aims to determine the suitability of mirroring the professional accountancy bodies’ assessment techniques in third-level education at undergraduate level.

This research builds on existing studies conducted to date, whilst introducing new elements and aspects in relation to the attitudes of learners at undergraduate level in private educational institutions, in terms of completing computer-based assessments. The aim is to determine the benefits, drawbacks, and challenges to introducing such assessment methods from the learners’ perspective.

The research aims for this study, based on the primary research question, are as follows: • To explore the attitudes of learners in relation to utilising computer-based assessments in comparison to hand-written assessments. • To identify the benefits and drawbacks of utilising such a method of assessing learners. • To investigate the potential challenges to introducing computer-based assessments at undergraduate level in accounting and finance related modules.

The research methodology undertaken as part of this research followed the interpretivist/constructivist approach using qualitative research techniques. The research conducted as part of this study included both primary and secondary methods of research. The secondary research was conducted by reviewing different literature, including online articles and publications, latest publications by other leading institutions and researchers in this area, newspaper publications and various reports on computer-based assessments. Primary research was gathered through surveys, a focus group and two in-depth interviews.

The findings from this study provide insights into learners’ concerns in relation to utilising computer-based assessments, and aspects to consider improving the experience of alllearners regarding computer-based assessments. Other findings include considerations for the importance of future employment skills, and the impact computer-based assessments have in relation to learner stress and/or anxiety, including deep interactive learning.

Finally, this research concludes with recommendations for future studies, including quantitative studies in relation to implementing computer-based assessments. This study provides recommendations to third-level institutions in respect to both handwritten and computer-based assessments. These include the importance of timely feedback, and reflections relating particularly to computer-based assessments such as the importance of implementing formative assessments enabling learners to prepare for summative assessments utilising computers, the concerns in relation to accessing relevant technology, amongst other findings discussed as part of this study.