While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire's dialogical education theory as…

This study extends the work of Park and Ellis (2020) with its use of randomized data in Excel® assignments by incorporating a feedback feature that allows students to check their work before submitting it for grading. Three groups of intermediate accounting students complete identical assignments that vary only in the mode of data delivery. One…

Purpose: This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions. Design/methodology/approach: The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is…

The use of a Practice set (case simulation) as an assessment task in management accounting is aimed at providing students with a practical experience in the application of a form of simulated real-world events. The pedagogical justification for the use of a case simulation is inherent in the concept referred to as "learn-by-doing"…

Through qualitative analysis of a dozen semi-structured interviews, this study identifies the issues that limit the ability of accounting education programmes to prepare students for the workplace in Libya, a country in the MENA (Middle East and North Africa) region. Factors include: faculty's lack of practical experience; weak links with the…

In the higher education environment, work-integrated learning (WIL) is widely considered a key component of developing work-ready and professional graduates. Quality evaluation systems are needed to ensure continual improvement and development of WIL programs focusing on all stakeholder perspectives, not just the students or the sponsoring…

The study investigates effects of ethics education interventions (EEIs) in accounting programmes and the moderating role of personal demographic factors on ethical attitudes of accountants (EAA) within the context of Ghana. It employs a survey of 340 accountants and uses ordinary least square to test some hypothesized relationships. The results…

This study reports on the incorporation of mobile instant messaging (MIM) in assessments, as a collaborative learning tool, to enable students to socially construct knowledge and develop their collaborative problem solving competence, while being assessed individually. In particular, this study explores: what is the extent and timing of students'…

Due to the current shortage of accountants and the various pipeline initiatives taking place, our research aims to address the instructor's role in the accounting classroom. We survey students on their perceptions regarding teaching and assessment methods used in university accounting courses. Results for both in person and online courses suggest…

It is well documented that the impact of assessments on students' learning is profound. There have been initiatives to incorporate innovative assessments in accounting and finance education to enhance students' learning experience in various ways. However, there is limited research investigating whether and how the students' learning experience is…

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…

In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method…

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 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…

Purpose: The purpose of this paper is to assess higher education institutions' (HEIs) social sustainability by applying Integrated Social Value (ISV) analysis to eight universities belonging to the Catalan Association of Public Universities in Spain. Design/methodology/approach: ISV analysis is a social accounting methodology that considers both…