scholarly journals Authentic Assessment Design in Accounting Courses: A Literature Review

10.28945/4036 ◽  
2018 ◽  
Vol 15 ◽  
pp. 157-190 ◽  
Author(s):  
Clara A. Nkhoma ◽  
Mathews Nkhoma ◽  
[email protected] Ky Long Tu
Keyword(s):  
Curriculum Design ◽  
Real Life ◽  
Authentic Assessment ◽  
Accounting Students ◽  
Future Research ◽  
Clear Understanding ◽  
Assessment Design ◽  
Authentic Assessments ◽  
Accounting Courses ◽  
Authentic Curriculum

Aim/Purpose: Authentic assessments offer students the opportunity to develop skills that implement the formal learning they receive in the classroom. Although there is a need for accounting graduates to possess a plethora of skills to equip them for success, there is a shortage of literature that focuses on authentic assessment design for accounting courses. This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments. Background: This paper reviews examples of authentic assessments that are available and have been used by accounting educators and educators in general. It highlights the skills that might be developed with each assessment Methodology: A review of 182 articles on authentic assessment design and examples of authentic assessments like portfolios, reflective journals, presentations, reports, peer and self-assessment was conducted. Contribution: A toolkit with examples of authentic assessment to ease the task of authentic assessment design for those new to authentic assessment and seasoned authentic assessment practitioners alike. Findings: Authentic assessments are a form of learning. They help graduates develop skills and attributes that will make them work-ready and capable of handling a lot of real life practical work situations. Rubrics are an important part of authentic assessment implementation and their use is mandated by business school accrediting bodies like AACSB. Recommendations for Practitioners: Accounting educators may find guidelines in this paper which will help them understand authentic assessments and enlighten them on the challenges they may encounter when implementing the assessments. Recommendation for Researchers: There is a need for future researchers to contribute more to this topic so as to increase the variety and amount of literature available for those wishing to engage with authentic curriculum design in accounting. Future researchers could also focus on the perceptions of authentic assessments of accounting educators, students and employers. Impact on Society: This paper may also be of use to prospective employers wishing to gain a clear understanding of the skills inherent in prospective graduates who may have been exposed to authentic assessments. Accounting students and graduates may find this paper useful as it will help them comprehend the importance of some the assessments with the backing and assurance from the literature. Future Research: Future research may focus on the challenges in implementing authentic assessments. It would also be great to see more research addressing the perceptions of educators towards authentic assessments.

scholarly journals Authentic Assessment Design in Accounting Courses: A Literature Review

10.28945/4042 ◽  
2018 ◽  
Keyword(s):  
Curriculum Design ◽  
Real Life ◽  
Authentic Assessment ◽  
Accounting Students ◽  
Future Research ◽  
Clear Understanding ◽  
Assessment Design ◽  
Authentic Assessments ◽  
Accounting Courses ◽  
Authentic Curriculum

Aim/Purpose: [This Proceedings paper was revised and published in the 2018 issue of the journal Issues in Informing Science and Information Technology, Volume 15] Authentic assessments offer students the opportunity to develop skills that implement the formal learning they receive in the classroom. Although there is a need for accounting graduates to possess a plethora of skills to equip them for success, there is a shortage of literature which focuses on authentic assessment design for accounting courses. This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments Background: This paper reviews examples of authentic assessments that are available and have been used by accounting educators and educators in general. It highlights the skills that might be developed with each assessment Methodology: A review of literature on authentic assessment design and examples of authentic assessments like portfolios, reflective journals, presentations, reports peer and self-assessment was conducted. Contribution: This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments. Findings: Authentic assessments are a form of learning. They help graduates develop skills and attribute that will make them work-ready and capable of handling a lot of real life practical work situations. Recommendations for Practitioners: Accounting educators may find guidelines in this paper which will help them understand authentic assessments and enlighten them on the challenges they may encounter when implementing the assessments Recommendation for Researchers: There is a need for future researchers to contribute more to this topic so as to increase the variety and amount of literature available for those wishing to engage with authentic curriculum design in accounting. Impact on Society: This paper may also be of use to prospective employers wishing to gain a clear understanding of the skills inherent in prospective graduates who may have been exposed to authentic assessments. Accounting students and graduates may find this paper useful as it will help them comprehend the importance of some the assessments with the backing and assurance from the literature. Future Research: Future research may focus on the challenges in implementing authentic assessments. It would also be great to see more research addressing the perceptions of educators towards authentic assessments.

Concept MAP as Scaffolding for Authentic Assessment

1997 ◽  
Vol 81 (3) ◽  
pp. 734-734 ◽  
Author(s):  
Hoi K. Suen ◽  
Brian Sonak ◽  
Dawn Zimmaro ◽  
Dennis M. Roberts
Keyword(s):  
Concept Maps ◽  
Concept Map ◽  
Authentic Assessment ◽  
Assessment Design ◽  
Authentic Assessments

We propose the use of concept maps in a 3-step assessment design to maximize the validity and generalizability of authentic assessments.

Sink or Skim: Textbook Reading Behaviors of Introductory Accounting Students

2007 ◽  
Vol 22 (1) ◽  
pp. 21-44 ◽  
Author(s):  
Barbara J. Phillips ◽  
Fred Phillips
Keyword(s):  
Undergraduate Students ◽  
Financial Accounting ◽  
Accounting Students ◽  
Student Perspective ◽  
Future Research ◽  
Reading Behaviors ◽  
Motivated Behavior ◽  
Introductory Accounting ◽  
Accounting Courses ◽  
Tests Of Association

Despite the significant emphasis that most instructors place on textbooks in introductory accounting courses, little research exists to describe how students interact with their textbooks. Using learning journals, 172 undergraduate students provided detailed, real-time accounts of their experiences with 13 chapters of an introductory financial accounting textbook. Using the method of grounded theory, supplemented with quantitative tests of association, this study begins to characterize textbook use from a student perspective. Results indicate that, for students, reading is a motivated behavior, with the specific motives varying across different groups of students and leading to different consequential actions. Academically strong students appear to read with the primary goal of understanding assigned material, as evidenced by their willingness to (1) engage in reading before the related material is covered in class, (2) persist when material becomes difficult, and (3) establish defined action plans that promptly resolve confusion. In contrast, weaker students appear to read with the primary goal of reducing anxiety, by deferring reading and terminating it when comprehension becomes difficult. The findings of this study are used to create instructional guidance that instructors can provide to students and to direct future research by outlining important and interesting questions requiring further investigation.

scholarly journals Penilaian Autentik dalam Pembelajaran Pendidikan Agama Islam

2020 ◽  
Vol 3 (1) ◽  
pp. 1-9
Author(s):  
Mimi Musmiroh Idris ◽  
Abas Asyafah
Keyword(s):  
Student Performance ◽  
Religious Education ◽  
Real Life ◽  
Evaluation Process ◽  
Authentic Assessment ◽  
Assessment Process ◽  
Literature Study ◽  
Education Assessment ◽  
Traditional Assessment ◽  
Authentic Assessments

Kajian ini merupakan studi literatur yang membahas tentang penilaian autentik dalam pembelajaran pendidikan agama islam. Penilaian yang selama ini digunakan dalam proses penilaian di sekolah adalah penilaian tradisional, yang cenderung menilai aspek kognitif, dan mengabaikan aspek afektif dan psikomotor. Penilaian seharusnya dapat menilai seluruh aspek yaitu sikap, keterampilan, dan pengetahuan. Tujuan dari penulisan ini untuk mendeskripsikan penilaian autentik dalam pembelajaran Pendidikan Agama Islam. Hasil dari kajian ini merupakan deskripsi dari penilaian autentik sebagai suatu proses evaluasi terhadap hasil belajar dan kinerja peserta didik dalam mengaplikasikannya di kehidupan nyata. Hal ini dipandang penting karena peserta didik ditantang untuk menerapkan pengetahuan dan keterampilannya dalam situasi yang nyata. Hal ini dikarenakan melalui penilaian autentik guru juga dapat mengetahui sejauh mana pemahaman dan kemampuan peserta didik. Dengan penilaian autentik guru akan mengetahui perkembangan peserta didik dari data yang dikumpulkan. Dalam penggunaan penilaian autentik guru dianjurkan dapat mengoperasikan komputer, karena format penilaian yang menggunakan rubrik, dan guru juga harus siap dengan pembuatan format-format penilaian yang digunakan untuk mengevaluasi peserta didik. This study is a literature study that discusses authentic assessment in the learning of Islamic religious education. Assessment that has been used in the assessment process at school is a traditional assessment, which tends to assess cognitive aspects, and ignores the affective and psychomotor aspects. Assessment should be able to assess all aspects, namely attitudes, skills, and knowledge. The purpose of this paper is to describe authentic assessments in the learning of Islamic Religious Education. The results of this study are descriptions of authentic assessments as an evaluation process of learning outcomes and student performance in applying it in real life. This is considered important because students are challenged to apply their knowledge and skills in real situations. This is because through authentic assessment teachers can also find out the extent of students' understanding and ability. With authentic assessment, the teacher will know the development of students from the data collected. In the use of authentic assessment, teachers are recommended to be able to operate computers, because the assessment format uses rubrics, and the teacher must also be prepared by making assessment formats used to evaluate students.

scholarly journals Factors that influence academic performance: analyzing gender differences in accounting students

2019 ◽  
Vol 43 (2) ◽  
pp. 29
Author(s):  
Carmen Pilar Martí-Ballester
Keyword(s):  
Gender Differences ◽  
Academic Performance ◽  
Negative Impact ◽  
Real Life ◽  
Female Students ◽  
Intellectual Ability ◽  
Accounting Students ◽  
Professional Status ◽  
Estimation Model ◽  
Accounting Courses

The main objective of this article is to analyze gender differences in terms of student academic performance. The study is based on a data sample of 3,219 students attending the Autonomous University of Barcelona. The data was analyzed using the Tobit estimation model and the Tobit-Blinder-Oaxaca Decomposition Method. According to the results obtained, 67.27% of the differences in male and female academic performance are attributed to observable characteristics.  The results obtained also reveal that student intellectual ability, experience with the subject matter, effort made during the course and prior accounting courses taken during high school, all had a significant and positive effect on students of both sexes.  On the other hand, scholarships positively influenced the academic performance of only the female students, while the instructor´s professional status and the time of the day at which the class was held a negative impact on the academic performance of males. These results have underlying implications for policymakers and instructors. For example, organizations that offer student financial aid, may increase the number of scholarships available for female students, while instructors can better prepare students by having them perform more practical exercises that simulate real-life scenarios they may encounter when entering the job market.

scholarly journals AUTHENTIC ASSESSMENT: A REAL LIFE APPROACH TO WRITING SKILL DEVELOPMENT

2020 ◽  
Vol 2 (1) ◽  
pp. 20-30
Author(s):  
Thuong Thi Kim Nguyen ◽  
Huyen Minh Phan
Keyword(s):  
Student Performance ◽  
Teaching And Learning ◽  
English Language ◽  
Writing Skills ◽  
Real Life ◽  
Authentic Assessment ◽  
Teaching Writing ◽  
Structured Interviews ◽  
Pedagogical Strategies ◽  
Authentic Assessments

 Since assessment is an indispensable part of education, curriculum makers, educators and teachers have engaged in an ongoing discussion of how to address student performance. A variety of assessments including both short-term and long-term ones can be applied during or at the end of the learning process. Among such types, authentic assessment is a prominent approach. This paper is going to advocate authentic assessments as it fosters students' growth and teachers' pedagogical strategies. In addition, it helps to reach the goals of educational practices through the authenticity of equity and innovation when students actively seek their own ways to appreciate what they have learnt. Particularly, in a writing skills class, learners can take this opportunity to improve step by step their own proficiency in the use of written words. The paper, hence, discusses how authentic assessment can be applied to develop college students' writing through classroom observation and a set of semi-structured interviews. The result of the study revealed that using authentic assessment is an effective strategy for enhancing students’ interest in writing process and writing task fulfillment. Students would find it easier to become skillful writers at their English levels. The study, therefore, recommends more uses of authentic assessment in teaching writing skills as well as in teaching and learning the English language in general.

scholarly journals Vocation, motivation and approaches to learning: a comparative study

2015 ◽  
Vol 57 (1) ◽  
pp. 13-30 ◽  
Author(s):  
Jose Luis Arquero ◽  
Carmen Fernández-Polvillo ◽  
Trevor Hassall ◽  
John Joyce
Keyword(s):  
Curriculum Design ◽  
Approaches To Learning ◽  
Theoretical Background ◽  
Individual Characteristics ◽  
Assessment System ◽  
Accounting Students ◽  
Content Type ◽  
Learning Framework ◽  
Assessment Design ◽  
The Individual

Purpose – The individual characteristics of students can have a strong influence on the success of the adopted innovations in terms of their transferability and sustainability. The purpose of this paper is to compare the motivations and approaches to learning on degrees with differing vocational components. Design/methodology/approach – Self-Determination Theory (SDT) and approaches to learning framework were used as theoretical background. Questionnaires were used to generate data. The sample was composed by 270 students enroled on differing degrees in term of motivation (accounting and nursing). Findings – The results reveal differences in the approaches to learning and motivation between nursing and accounting students. Nursing degree seem to attract more internally motivated students, presenting significantly higher scores in terms of deep approach and lower scores on surface approach. Significant relationships where found between motivation and approaches. Research limitations/implications – Data are obtained from students studying at a specific university in two degrees. Practical implications – The result suggest that different degrees could attract students with different motivations and approaches to learning. Educators must be aware of which type of students are being attracted to their classrooms, because the inconsistencies between the students’ motives and approaches, the way the contents are presented, the pedagogy and the assessment system could result in poorer learning and failure to transfer or sustain innovations. Originality/value – This paper adds to the very scarce literature linking motivation and approaches. The implications for curriculum design and delivery and specifically for assessment design are of interest for educators.

scholarly journals An Analysis of Authentic Assessment in English Textbook “Stop Bullying Now” Used for the Eleventh Grade Students of Senior High School

JET ADI BUANA ◽  
2021 ◽  
Vol 6 (02) ◽  
pp. 191-207
Author(s):  
Ridwan ◽  
Sri Wahyuningsih ◽  
Winarno Winarno
Keyword(s):  
High School ◽  
Real Life ◽  
Authentic Assessment ◽  
Document Analysis ◽  
Senior High School ◽  
Multiple Indicators ◽  
Library Research ◽  
Authentic Assessments ◽  
Qualitative Descriptive ◽  
Descriptive Approach

The objectives of the present research were to describe the characteristics of authentic assessment used in the English Textbook “Stop Bullying Now” and to find out the characteristics of the most dominant authentic assessment applied in the book “Stop Bullying Now” used for the eleventh grade students of senior high school. This research was a library research using a qualitative descriptive approach. The data which were obtained from document analysis were analyzed using concurrent activity flows from (Miles et al, 2014). The results of this research showed that the textbook had applied authentic assessments to all English skills: listening, speaking, reading, and writing. However, among the four skills, listening was the skill with the least activity. The textbook applied eight out of nine characteristics (realistic activity or context, cognitively complex, performance-based, formative assessment, collaborative, defense is required, multiple indicators or portfolio, and mastery expectation). The textbook did not apply the criteria known by students because it did not illustrate how teacher assessed students’ work. The most dominant criteria used in this textbook was realistic activity or context. This textbook also took a lot of materials related to the real-life of students.

scholarly journals Penggunaan Media Film sebagai Sarana Pembelajaran Etika Akuntan: Implementasi pada Mata Kuliah Audit

2020 ◽  
Vol 3 (2) ◽  
pp. 82-93
Author(s):  
Padma Adriana Sari ◽  
Kurnia Ekasari ◽  
Rosy Aprieza Puspita Zandra
Keyword(s):  
Economic Crisis ◽  
Real Life ◽  
Moral Values ◽  
Accounting Students ◽  
Learning Resources ◽  
Teaching Ethics ◽  
Learning Resource ◽  
Teaching Resource ◽  
Accounting Courses ◽  
Ethics Teaching

Teaching ethics to accounting students is a challenge for lecturers. Lack of knowledge on how to teach ethics and limited references to ethics teaching materials are examples of obstacles to teaching ethics. The film has been an exciting learning resource in accounting courses, which is a fun way to learn and full of value. This study is a preexperimental study to determine the effectiveness of using film media to convey ethical material to students majoring in Accounting, Politeknik Negeri Malang. The method used in this study is descriptive qualitative. Based on the results of this experiment, 32 students stated that there were moral values that were learned from watching films. In contrast, 17 people indicated that they had learned other things such as cases of economic crisis and the application of the material in class to real life. Based on these results, films could be used as an alternative to teaching ethics to accounting students. This study offered a reference for accounting lecturers the ways to use film in accounting classes and samples of discussion and assignments in using film as a teaching resource. The result of this study could be a reference in renewing the curriculum to insert film as a learning resource, also to consider other learning resources.

scholarly journals A Systematic Literature Review on Critical Thinking in an Undergraduate Accounting Programme

2021 ◽  
Vol 12 (4) ◽  
pp. 225
Author(s):  
Lilian Ifunanya Nwosu ◽  
Hester Vorster
Keyword(s):  
Critical Thinking ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Real Life ◽  
Accounting Students ◽  
Future Research ◽  
Course Work ◽  
Undergraduate Programme ◽  
Higher Institutions

The ability of accountancy students to apply critical thinking in solving problems related to modules offered in accountancy undergraduate programme, has remained a concern for many higher institutions. Accountancy students tend to struggle to apply critical thinking to their course work offered in the programme. To be able to apply critical thinking, accountancy students in undergraduate programmes should be able to apply a series of attributes that can enable them to understand questions asked in case study questions or multiple tasks. This study reviewed various ways in which students can apply critical thinking in an undergraduate accounting programme. A systematic literature review was conducted to examine the challenges undergraduate accounting students in South Africa face in applying critical thinking. This study found some of the barriers for applying critical thinking include redundancy, backwardness, application, extent to which preferences are associated to learning, and the ability to engage in real life accountancy practice. Literature reveals that accounting students can use the cube method which includes six steps: describe, compare, associate, analyse, apply, and argue to address the challenges of applying critical thinking. The study however, proposed some strategies that academics can use to ensure that accountancy students are able to apply critical thinking in solving accounting problems. Students are able to apply critical thinking in problem solving. Suggestions for future research were provided.

Sign in / Sign up

Export Citation Format

Share Document