Online assessments for accounting: Exploring students’ experiences and perceptions
DOI:
https://doi.org/10.20853/39-3-6352Keywords:
accounting education, student experiences, online assessments, take-home assessmentsAbstract
South African Institute of Chartered Accountants (SAICA)-accredited universities aim to prepare students to pass the Initial Test of Competence (ITC) and there is mention that SAICA’s ITC might change to an online assessment in the future. This study investigated the possibility of introducing online accounting assessments at SAICA accredited residential universities by exploring students’ experiences of online assessments during the COVID-19 pandemic. In this qualitative study, a large South African residential university was selected as a single case. Fifteen accounting students were interviewed, and thematic analysis were used to analyse the data. The participants were not in favour of any form of online assessment for accounting, including online take-home assessments and online assessments written on campus in a venue equipped with reliable power supply and stable Internet connectivity under the supervision of invigilators. This study identified various issues and challenges based on accounting students’ experiences of online assessments during the pandemic and identified opportunities to reduce stress in an online assessment and to facilitate a more effective transition to online assessments. An understanding of the issues, challenges, and opportunities found by this study is useful for SAICA-accredited universities in the context of future online assessment development.
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References
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Joshi, A., A. Virk, S. Saiyad, R. Mahajan, and T. Singh. 2020. “Online assessment: Concept and applications.” Journal of Research in Medical Education & Ethics 10(2): 79–89.
Khalil, M., P. Prinsloo, and S. Slade. 2022. “In the nexus of integrity and surveillance: Proctoring (re)considered.” Journal of Computer Assisted Learning 38(6): 1589–1602.
Khan, R. and S. Khan, 2018. “Online assessments: Exploring perspectives of university students.” Education and Information Technologies 24: 661–677.
Krasodomska, J. and J. Godawska. 2021. “E-learning in accounting education: The influence of students’ characteristics on their engagement and performance.” Accounting Education 30(1): 22–41.
Kuh, G.D. and P.T. Ewell. 2010. “The state of learning outcomes assessment in the United States.” Higher Education Management and Policy 22(1): 1–20.
Lather, P. 2006. “Paradigm proliferation as a good thing to think with: Teaching research in education as a wild profusion.” International Journal of Qualitative Studies in Education 19(1): 35–57.
Maharaj, S. 2020. Emergency migration to online teaching in the COVID-19 pandemic: Impact on the mental health and wellness of lecturers. https://www.sun.ac.za/english/learning-teaching/ctl/_layouts/15/WopiFrame.aspx? Sourcedoc=%7BC6B7EDF7-3626-4693-A9DC-3C2950208EE6%7D&file= Final_%20MH%20and%20Emergency%20migration%20to%20online%20teaching_with%20sound.pptx&action=default&DefaultItemOpen=1.
Marriot, P. 2009. “Students’ evaluation of the use of online summative assessment on an undergraduate financial accounting module.” British Journal of Educational Technology 40(2): 237–254.
Marriott, P. and A. Lau. 2008. “The use of online summative assessment in an undergraduate financial accounting course.” Journal of Accounting Education 26(2): 73–90.
McBrien, J.L. and P. Jones. 2009. “Virtual spaces: Employing a synchronous online classroom to facilitate student engagement in online learning.” International Review of Research in Open and Distance Learning 10(3): 1–16.
McGuigan, N. 2021. “Future-proofing accounting education: Educating for complexity, ambiguity and uncertainty.” Revista Contabilidade & Finanças 32(87): 383–389.
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Miihkinen, A. and T. Virtanen. 2018. “Development and application of assessment standards to advanced written assignments.” Accounting Education 27(2): 121–159.
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Polkinghorne, D.E. 2005. “Language and meaning: Data collection in qualitative research.” Journal of Counseling Psychology 52(2): 137–145.
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Rahim, A.F.A. 2020. “Guidelines for online assessment in emergency remote teaching during the COVID-19 pandemic.” Education in Medicine Journal 12(2): 59–68.
Reedy, A., D. Pfitzner, L. Rook, and L. Ellis. 2021. “Responding to the COVID-19 emergency: Student and academic staff perceptions of academic integrity in the transition to online exams at three Australian universities.” International Journal for Educational Integrity 17(1): 1–32.
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Ryan, F., M. Coughlan, and P. Cronin. 2009. “Interviewing in qualitative research: The one-to-one interview.” International Journal of Therapy and Rehabilitation 16(6): 309–314.
Sangster, A., G. Stoner, and B. Flood. 2020. “Insights into accounting education in a COVID-19 world.” Accounting Education 29(5): 431–562.
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Swart, O. and S.S. Shuttleworth. 2021. “The new face of alternative assessment in accounting sciences – Technology as an anthropomorphic stakeholder.” South African Journal of Higher Education, 35(3): 200–219.
Terblanche, E.A.J. and I. Lubbe. 2023. “Assessments in accounting: Experiences and perceptions of educators during COVID-19.” Accounting Education 24 August. https://doi.org/10.1080/09639284.2023.2250768.
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Twining, P., R.S. Heller, and C.C. Tsai. 2017. “Some guidance on conducting and reporting qualitative studies.” Computers & Education 106: 1–9.
Van Petegem, W., C. Van Keer, W. Van der Hoeven, K. Mulyarchik, A. Abrahamyan, N. Dzamukashvili, A. Gigauri, and K. Trchounian. 2021. Innovative and technology advanced teaching and learning teacher’s handbook. http://www.printel.am/uploads/page/pdfs/Teacher%E2%80%99s%20Handbook%20on%20Innovative%20and%20Technology-Enhanced%20Teaching%20and%20Learning.pdf.
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Ali, I., A.K. Narayan, and U. Sharma. 2021. “Adapting to COVID-19 disruptions: Student engagement in online learning of accounting.” Accounting Research Journal 34(3): 261–269.
Baidoo-Anu, D., D. Asamoah, E.A. Quainoo, K. Gyamerah, E.Y. Amoateng, and E.O. Sasu. 2023. “Emergency remote assessment practices in higher education in sub-Saharan Africa during COVID-19.” Frontiers in Education 8: 1221115.
Benhura, A.R., H. Venganai, F. Zengeni, and M. Munodawafa 2022. Rethinking students’ assessments in higher education during and post-COVID-19. In: Mare, A., Woyo, E. & Amandhile, E.M. Teaching and learning with digital technologies in higher education institutions in Africa: Case studies from a pandemic context. London: Routledge.
Bloom, B.S. 1956. Taxonomy of educational objectives; the classification of educational goals. London: Longmans, Green & Co.
Boshoff-Knoetze, A., L. Duminy, and Y. Du Toit. 2022. “Examining the effect of self-regulation failure on academic achievement in emergency remote teaching and learning versus face-to-face.” Journal of Applied Research in Higher Education 15(2): 342–354.
Bosman, J.P., M. De Villiers, E. Le Roux, and S. Strydom. 2022. Introduction to blended learning short course. Stellenbosch: Stellenbosch University.
Bowen, G.A. 2008. “Naturalistic inquiry and the saturation concept: A research note.” Qualitative Research 8(1): 137–152.
Braun, V. and V. Clarke, 2006. “Using thematic analysis in psychology.” Qualitative Research in Psychology 3: 77–101.
Braun, V. and V. Clarke. 2012. APA handbook of research methods in psychology. Washington, D.C.: American Psychological Association.
Brink, S.M. 2023. “Exploring accounting students’ experiences during the COVID-19 pandemic to inform teaching and learning decision-making post pandemic.” Journal of Applied Research in Higher Education [Ahead of print]. https://doi.org/10.1108/JARHE-08-2023-0324.
Brown, V. 2018. Evaluating technology to prevent academic integrity violations in online environments. Online Journal of Distance Learning Administration, XXI(1). https://www.westga.edu/~distance/ojdla/spring211/brown211.html.
Bull, J. and C. McKenna. 2004. Blueprint for computer-assisted assessment. London: Routledge Falmer.
Caplan-Bricker, N. 2021. Is online test-monitoring here to stay? The New Yorker, 27 May. https://www.newyorker.com/tech/annals-of-technology/is-online-test-monitoring-here-to-stay.
Carnegie Mellon University. 2023. What is the difference between formative and summative assessment? https://www.cmu.edu/teaching/assessment/basics/formative-summative.html.
Cernicova-Buca, M. 2021. Perspectives on the emergency remote assessment during the COVID-19 pandemic. In: Sánchez-García, J.C., Hernandez-Sanchez, B., Moreira, A.C. and Monteiro, A.P.A. Psychosocial, educational, and economic impacts of COVID-19. London: IntechOpen.
Cluskey, G.R., C.R. Ehlen, and M.H. Raiborn. 2011. “Thwarting online exam cheating without proctor supervision.” Journal of Academic and Business Ethics 4: 1–7.
Cramp, J., J.F. Medlin, P. Lake, and C. Sharp. 2019. “Lessons learned from implementing remotely invigilated online exams.” Journal of University Teaching & Learning Practice 16(1): 1–18.
Creswell, J.W. and T.C. Guetterman. 2019. Educational research: Planning, conducting, and evaluating quantitative and qualitative research. Boston: Pearson Education.
Creswell, J.W. and C.N. Poth. 2018. Qualitative inquiry and research design: Choosing among five approaches. Thousand Oaks: Sage Publications.
Dai, N.T., C. Free, and Y. Gendron. 2018. “Interview-based research in accounting 2000–2014: Informal norms, translation and vibrancy.” Management Accounting Research 42: 26–38.
Dendir, S. and R.S. Maxwell. 2020. “Cheating in online courses: Evidence from online proctoring.” Computers in Human Behavior Reports 2: 1–10.
Dermo, J. 2009. “E-assessment and the student learning experience: A survey of student perceptions of e-assessment.” British Journal of Educational Technology 40(2): 203–214.
Djidjekh, R. 2021. Investigating students’ attitudes toward take-home exam: A case study of third year EFL students at Mohamed Khider University of Biskra. Master’s dissertation, University of Biskra.
Du Plessis, M., C.D. Jansen van Vuuren, A. Simons, J. Frantz, N. Roman, and M. Andipatin. 2022. “South African higher education institutions at the beginning of the COVID-19 pandemic: Sense-making and lessons learnt.” Frontiers in Education 6: 21 January. https://www.frontiersin.org/articles/10.3389/feduc.2021.740016/full.
Ebaid, I.E. 2021. “Cheating among accounting students in online exams during COVID-19 pandemic: Exploratory evidence from Saudi Arabia.” Asian Journal of Economics, Finance and Management 4(1): 9–19.
Fogarty, T.J. 2020. “Accounting education in the post-COVID world: Looking into the Mirror of Erised.” Accounting Education 29(6): 563–571.
Gamage, K.A.A., R.G.G.R. Pradeep, and E.K. De Silva. 2022. “Rethinking assessment: The future of examinations in higher education.” Sustainability 14(3552): 1–15.
Given, L.M. 2008. The SAGE encyclopedia of qualitative research methods. California: Sage Publications.
Hsieh, H.F. and S.E. Shannon. 2005. “Three approaches to qualitative content analysis.” Qualitative Health Research 15(9): 1277–1288.
Joint Information Systems Committee. 2020. The future of assessment: Five principles, five targets for 2025. http://repository.jisc.ac.uk/7733/1/the-future-of-assessment-report.pdf.
Joshi, A., A. Virk, S. Saiyad, R. Mahajan, and T. Singh. 2020. “Online assessment: Concept and applications.” Journal of Research in Medical Education & Ethics 10(2): 79–89.
Khalil, M., P. Prinsloo, and S. Slade. 2022. “In the nexus of integrity and surveillance: Proctoring (re)considered.” Journal of Computer Assisted Learning 38(6): 1589–1602.
Khan, R. and S. Khan, 2018. “Online assessments: Exploring perspectives of university students.” Education and Information Technologies 24: 661–677.
Krasodomska, J. and J. Godawska. 2021. “E-learning in accounting education: The influence of students’ characteristics on their engagement and performance.” Accounting Education 30(1): 22–41.
Kuh, G.D. and P.T. Ewell. 2010. “The state of learning outcomes assessment in the United States.” Higher Education Management and Policy 22(1): 1–20.
Lather, P. 2006. “Paradigm proliferation as a good thing to think with: Teaching research in education as a wild profusion.” International Journal of Qualitative Studies in Education 19(1): 35–57.
Maharaj, S. 2020. Emergency migration to online teaching in the COVID-19 pandemic: Impact on the mental health and wellness of lecturers. https://www.sun.ac.za/english/learning-teaching/ctl/_layouts/15/WopiFrame.aspx? Sourcedoc=%7BC6B7EDF7-3626-4693-A9DC-3C2950208EE6%7D&file= Final_%20MH%20and%20Emergency%20migration%20to%20online%20teaching_with%20sound.pptx&action=default&DefaultItemOpen=1.
Marriot, P. 2009. “Students’ evaluation of the use of online summative assessment on an undergraduate financial accounting module.” British Journal of Educational Technology 40(2): 237–254.
Marriott, P. and A. Lau. 2008. “The use of online summative assessment in an undergraduate financial accounting course.” Journal of Accounting Education 26(2): 73–90.
McBrien, J.L. and P. Jones. 2009. “Virtual spaces: Employing a synchronous online classroom to facilitate student engagement in online learning.” International Review of Research in Open and Distance Learning 10(3): 1–16.
McGuigan, N. 2021. “Future-proofing accounting education: Educating for complexity, ambiguity and uncertainty.” Revista Contabilidade & Finanças 32(87): 383–389.
McKenzie, K. and S. Danforth. 2014. Problem definition, exploratory research, and the research. San Francisco: John Wiley & Sons.
Miihkinen, A. and T. Virtanen. 2018. “Development and application of assessment standards to advanced written assignments.” Accounting Education 27(2): 121–159.
Mokhtari, A. and S. Seddar Yagoub. 2021. Eliciting views on using the take-home exam as an assessment technique in the EFL context. Doctoral dissertation, Université Ibn Khaldoun-Tiaret.
Montenegro-Rueda, M., A. Luque-de la Rosa, J.L. Sarasola Sánchez-Serrano, and J. Fernández-Cerero. 2021. “Assessment in higher education during the COVID-19 pandemic: A systematic review.” Sustainability 13(19): 10509.
Morgan, K.L. and W. Chen. 2021. “Pivoting in a COVID-19 teaching environment: Developing interactive teaching approaches and online assessments to improve students’ experiences.” Accounting Research Journal 34(3): 313–322.
Myers, M.D. 2009. Qualitative research in business and management. London: Sage Publications.
Ojo, E.O. and A.J. Onwuegbuzie. 2020. “University life in an era of disruption of COVID-19: A meta-methods and multi-mixed methods research study of perceptions and attitudes of South African students.” International Journal of Multiple Research Approaches 12(1): 20–55.
Onwuegbuzie, A.J., E.O. Ojo, A. Burger, T. Crowley, S.P. Adamse, and B.J. Bergsteedt. 2020. “Challenges experienced by students at Stellenbosch University that hinder their ability successfully to learn online during the COVID-19 era: A demographic and spatial analysis.” International Journal of Multiple Research Approaches 12(3): 240–281.
Özden, Y., I. Ertürk, and R. Sanli. 2004. “Students’ perceptions of online assessment: A case study.” Journal of Distance Education 19(2): 77–92.
Polkinghorne, D.E. 2005. “Language and meaning: Data collection in qualitative research.” Journal of Counseling Psychology 52(2): 137–145.
Poutasi, K. 2017. Address by Karen Poutasi. SPANZ 2017. https://www.nzqa.govt.nz/assets/About-us/Future-State/NZQA-SPANZ-address-2017.pdf.
Rahim, A.F.A. 2020. “Guidelines for online assessment in emergency remote teaching during the COVID-19 pandemic.” Education in Medicine Journal 12(2): 59–68.
Reedy, A., D. Pfitzner, L. Rook, and L. Ellis. 2021. “Responding to the COVID-19 emergency: Student and academic staff perceptions of academic integrity in the transition to online exams at three Australian universities.” International Journal for Educational Integrity 17(1): 1–32.
Rose, S. 2020. “Medical student education in the time of COVID-19.” Journal of the American Medical Association 323: 2131–2132.
Ryan, F., M. Coughlan, and P. Cronin. 2009. “Interviewing in qualitative research: The one-to-one interview.” International Journal of Therapy and Rehabilitation 16(6): 309–314.
Sangster, A., G. Stoner, and B. Flood. 2020. “Insights into accounting education in a COVID-19 world.” Accounting Education 29(5): 431–562.
Schoonwinkel, A. 2020. Online learning at Maties: Golden opportunity for new era. http://www.sun.ac.za/english/Lists/news/DispForm.aspx?ID=7518.
Senel, S. and H.C. Senel. 2021. “Remote assessment in higher education during COVID-19 pandemic.” International Journal of Assessment Tools in Education 8(2): 181–199.
South African Institute of Chartered Accountants (SAICA). 2021. Competency Framework 2021 Guidance to the Academic Programme. https://www.saica.org.za/initiatives/competency-framework/ca-of-the-future-ca2025.
Stone, G., B.A. Fiedler, and C. Kandunias. 2014. “Harnessing Facebook for student engagement in accounting education: Guiding principles for accounting students and educators.” Accounting Education 23(4): 295–321.
Swart, O. and S.S. Shuttleworth. 2021. “The new face of alternative assessment in accounting sciences – Technology as an anthropomorphic stakeholder.” South African Journal of Higher Education, 35(3): 200–219.
Terblanche, E.A.J. and I. Lubbe. 2023. “Assessments in accounting: Experiences and perceptions of educators during COVID-19.” Accounting Education 24 August. https://doi.org/10.1080/09639284.2023.2250768.
Tharapos, M. 2021. “Opportunity in an uncertain future: Reconceptualising accounting education for the post-COVID-19 world.” Accounting Education 31(6): 640–651.
Toquero, C.M. 2020. “Challenges and opportunities for higher education amid the COVID-19 pandemic: The Philippine context.” Pedagogical Research 5(4): em0063. https://doi.org/10.29333/pr/7947.
Tuah, N.A.A. and L. Naing. 2020. “Is online assessment in higher education institutions during COVID-19 pandemic reliable?” Siriraj Medical Journal 73(1): 61–68.
Twining, P., R.S. Heller, and C.C. Tsai. 2017. “Some guidance on conducting and reporting qualitative studies.” Computers & Education 106: 1–9.
Van Petegem, W., C. Van Keer, W. Van der Hoeven, K. Mulyarchik, A. Abrahamyan, N. Dzamukashvili, A. Gigauri, and K. Trchounian. 2021. Innovative and technology advanced teaching and learning teacher’s handbook. http://www.printel.am/uploads/page/pdfs/Teacher%E2%80%99s%20Handbook%20on%20Innovative%20and%20Technology-Enhanced%20Teaching%20and%20Learning.pdf.
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Published
2025-07-04
How to Cite
Brink, S. M. 2025. “Online Assessments for Accounting: Exploring students’ Experiences and Perceptions”. South African Journal of Higher Education 39 (3):53-76. https://doi.org/10.20853/39-3-6352.
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