Reinforcing Digital Assessment in Accounting High-Stakes Examinations

Abstract

This paper sought to document the necessity of transitioning from a paper-based assessment to a digital assessment in the Accounting examinations. The Department of Basic Education is slowly adopting technology in teaching and learning in South Africa through multiple digital tools. Currently, more intensity is on integrating Information and Communication Technology in pedagogy to transform the education system. Nevertheless, little is being said to transform high-stakes examinations using ICTs. Thus, this study points out a transitioning of digital assessment in Accounting high-stakes examinations. To deepen this discussion Technology Acceptance Theory was used to frame this study since it highlights two factors that motivate a user to accept technology: perceived usefulness and ease of use. I located this study within an interpretivist paradigm and ethnography research design. Four Accounting teachers who had Information Technology qualifications were purposively sampled using the homogeneous strategy. To collect data semi-structured interviews were conducted and data obtained was analysed using thematic analysis. I found that the digital assessment in Accounting high-stakes examinations can be reinforced through online evaluation: online tests/examinations, online simulations, and online case studies. Further integrity of the digital examinations can be ensured through stipulated rules and regulations. In light of the above finding, I conclude by maintaining that the transitioning to digital assessment in Accounting high-stake examinations is feasible and must be implemented. The study aspires to develop the level of examinations in Accounting by transitioning to digital assessment considering the current digital era, and the nature of Accounting subject.