American Accounting Association

Effective Learning Strategies Forum - Poster Sessions
Wednesday, August 6, 10:00 AM - 11:30 AM

31. Making Online Assessment Work for Students in an Entry-Level Accounting Course
Presenter:
Sally Aisbitt, The Open University Business School

Description: The incremental nature of learning accounting means that regular testing of understanding facilitates the accumulation of knowledge and understanding, by ensuring elementary material is fully comprehended before students move on to more advanced material. Professional accounting and training bodies in the U.K. have harnessed the power of IT in generating different tests of equivalent difficulty to allow asynchronous testing. Universities may perceive online assessment (OLA) as attractive, because it is considered to be cost-effective and demonstrates that they are embracing technical advances and their courses must, by implication, be up to date. At the Open University Business School (OUBS) we have used OLA to encourage the learning of basic principles in an introductory accounting course and to prepare the students for this form of testing in their subsequent professional careers. The feedback from students on the benefits of OLA demonstrates that it plays an important role in their learning strategy for the course. However, to achieve its pedagogical objectives, OLA needs to be carefully managed and this can be expensive in terms of capital outlay and the human resources needed to support the system.

This poster session will share the lessons learned in OUBS to contribute to the body of knowledge of this development in teaching, learning, and assessment. Our experience suggests that critical issues to be addressed include:

  • Infrastructure-reliability and security;
  • Running OLA with other University programs and systems-will they work? Do routines need to be changed? (e.g., back up frequently, writing code to link the OLA system with the student records system);
  • Writing and testing robust questions suitable for OLA;
  • Providing feedback to OLA; and
  • Support—the level of IS and pastoral support students require for OLA exceeds most teachers' expectations.

This leads to the conclusion that investment in OLA, given the current "state of the art," is worthwhile only from the university's cost/benefit point of view if there are large numbers of students and the course has a long and stable life (i.e., questions from a bank can be reused many times).

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