Abstract:
In this study taxation students’ perceptions of open-book assessment, prior to their exposure to
open-book assessment in the qualifying examination of South African chartered accountants, is
explored. A focus group was conducted using the Interactive Qualitative Analysis methodology.
In this focus group, taxation students without prior exposure to open-book assessment identified
their perception themes (also referred to as affinities) on open-book assessment. These affinities
were grouped together and described by them as: good preparation, back-up, encouragement,
general advantages, improved quality of answers, negative symptoms, negative environment,
personal experience and hindrance, different approach and time management. The students then
identified relationships between these different affinities. These relationships were summarized
and reflected on a System Interrelationship Diagram, giving a visual map of the students’
perceptions.
Findings from the System Interrelationship Diagram indicated that students perceive good
preparation as the strongest driver for successful completion of an open-book assessment. This
System Interrelationship Diagram showed three primary outcomes namely negative symptoms,
different approach and time management. This implies that students perceived that open-book
assessment may create laziness (negative symptom) in students leading to a different approach
when preparing for and completing such assessments. Finally, they concluded that successful
completion of an open-book assessment necessitates proper time management.
