Teaching auditing using cases in an online learning environment: the role of ePortfolio assessment

Assessing the use of computer-based assessment-feedback in teaching digital accountants

“…Over the last three decades, integrating the World Wide Web (WWW) and technology into the accounting curriculum was used as a communication tool with the students and helping educators to design e-Assessment-Feedback to their students (see, Aisbitt & Sanghster, 2005;Paisey & Paisey 2004;Sangster & Wilson, 1991;Sangster, 1992;Sangster & Mulligan, 1997;Sangster & Willson, 1991). Accordingly, e-Learning-Feedback has seen a vast growth in the last thirty years, and it is expected to continue in the future (Aisbitt & Sangster, 2005;Bennett et al, 2008;Einig, 2013;Mihret et al, 2017;Nguyen et al, 2016;Pincus et al, 2017;Timmis et al, 2016). Over these thirty years, a significant discussion has been ascended about the features of the present's generation of students due to their intensive use of information technology (IT) and social media including, blogs, video sharing, Facebook, Twitter, Wikipedia, LinkedIn, etc., (Kirkwood & Price, 2005;Simin & Heidari, 2013;Thelwall, 2000), and the best way of involving digital citizens in higher education institutes (HEIs) (Al-Htaybat et al, 2018;Beukes et al, 2017;Bullen et al, 2011;Jones et al, 2010;Pincus et al, 2017).…”

“…Investigating students' perception of using CBA and/or CBF in teaching accounting modules is timely as both accounting educators and professionals worldwide are faced with the challenges of pedagogical innovation in teaching digital natives in the 21 st Century (see, Barbera, 2009;Bullen et al, 2011;Jebeile & Abeysekera, 2010;Kirkwood & Price, 2005;Litherland et al, 2013). Mihret et al (2017), for example, reported that IT in an e-learning environment and assessment practice will inspire and assist learners to improve their learning as well as provide educators with feedback about the effectiveness of their T&L approaches (see, Aisbitt & Sangster, 2005;Barbera, 2009;Helsper & Eynon, 2010;Nguyen et al, 2016;Timmis et al, 2016). Similarly, Race (2005) stated that educators find that online feedback will speed up the process of providing timely and constructive feedback.…”

“…This research describes a case study where CBAF was introduced into some accounting modules at a Management School of a British university. There is no doubt that the use of CBAF is one of the fastest areas of growth in accounting education literature (see, Einig, 2013;Massoudi et al, 2017;Mihret et al, 2017;Litherland et al, 2013). However, their potential to accounting educators' practice worldwide remains yet to be explored for teaching the digital accountants in the digital age in general, with few exceptions (see, Aisbitt & Sangster, 2005;Al-Htaybat et al, 2018;Marriott, 2009;Marriott & Lau, 2008;Marriott & Teoh, 2012a, 2012b.…”

“…financial accounting, management accounting, or auditing courses for specific year (e.g. first, second, or third year) (see, Aisbitt & Sangster, 2005;Einig, 2013;Jebeile & Abeysakra, 2010;Massoudi et al, 2017;Ltherland et al, 2013;Marriott, 2009;Mihret et al, 2017;Sangster, 1992). This way of using a module case (i.e.…”

“…To conclude, assessment ascertains what is taught and how it is learnt and how learners' academic performance is often assessed (Abbott & Palatnik, 2018;Marriott & Teoh, 2012a;Mihret et al, 2017;Nguyen et al, 2016). Whereas feedback on assessment/test may be a passage for facilitating learner self-assessment, gaining knowledge and experience, and inspiring motivations that lecturers will use to form and/or reform teaching and learning method (Carless, 2006;Gibbs & Simpson, 2005;Hattie and Timperley, 2007;Van der Kleij et al, 2015).…”