Approaches to digital learning and authentic assessment in accounting education

Abstract

This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of developing student competencies.

Research paper 1 documents the design and development of an authentic assessment for learning to develop students’ digital creativity competence. The students’ digital creative outputs and the students’ experiences of developing these outputs were analysed. Despite the outputs primarily demonstrating a low level of digital creativity competence, the students were positive towards the assessment and suggested that they had gained deeper knowledge and understanding of the objective of financial reporting and appreciated the authenticity of the assessment.

Research paper 2 reports on the incorporation of Mobile Instant Messaging (MIM) in assessments to enable students to socially construct knowledge and develop their collaborative problem solving competence. The extent, timing and content of the MIM communications were influenced by the nature and stake of the assessment. The students’ experiences of the use of MIM during assessments was positive. This was attributed to the learning opportunities, and collaboration and teamwork afforded by MIM. MIM further added assessment authenticity, accessibility and equitability. The description of the development and implementation of an Instant Messaging Assessment Tool (IMAT), to facilitate MIM during assessments, can subsequently inform the development of similar assessments in other settings.

Research paper 3 reports on the use of an online social annotation platform (OSAP) to contribute towards developing students’ reading comprehension of International Financial Reporting Standards (IFRS) in preparation for lifelong learning. The nature of the students’ text-based interactions revealed high levels of collaboration with students asking and answering questions. The students’ experiences of collaboratively reading and annotating study material using an OSAP, were positive. The use of an OSAP, in preparation for lifelong learning, enabled the students to collaborate and interact with their peers, motivated them to read their study material before class, and improved their comprehension of their study material.

In each instance, the digitally enabled authentic assessment for learning, that forms part of a programme of assessments, afforded the students opportunities to collaboratively construct their knowledge and develop a specific competence.