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Abstract

This paper explores the use of computer-based exams (CBEs) for undergraduate accounting. The primary objective of writing this paper was to establish whether CBEs should be integrated with paper-based exams as a summative assessment in undergraduate accounting modules. Professional accounting organisations and universities and colleges in Ireland were contacted to establish whether CBEs had been adopted and, if so, to take relevant lessons from their experience. The literature reviewed the experiences of students, academics, institutions and professional accounting organisations using CBEs worldwide. Findings from this desk-based research indicated an overall positive experience with CBEs. The professional accounting organisations are continuing to adopt CBEs as a method of assessment, with one professional accounting organisation adopting CBEs for examinations across their entire syllabus. In contrast, four of nine third level institutions in Ireland use CBEs. CBEs are not unique to professional accounting organisations. The adoption of CBEs in undergraduate accounting is an area that needs further exploration. This will help determine best practice to facilitate students who wish to pursue a career in accountancy, and support completion of the professional accounting exams. An area for further research is to interview academics to hear their reasons for not adopting CBEs, and to survey the student experience of CBEs for post-undergraduate and post-professional accounting.

DOI

10.21427/D71Q7D

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