Rethinking accounting assessment in a COVID-19 world: application of a dialogical approach

IF 2.3 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2023-04-13 DOI:10.1080/09639284.2023.2201274

Olga Cam, J. Ballantine

引用次数: 1

Abstract

ABSTRACT While the COVID-19 pandemic significantly impacted the higher education sector, it also provided opportunities for accounting academics to rethink their assessment strategy. This paper adds to the limited literature which has reported on how accounting academics responded to such an opportunity. Drawing on Freire’s dialogical education theory as the theoretical underpinning, we provide an autoethnographic account of an academic’s experience of championing a dialogical informed assessment. Focusing on assessment, this autoethnographic study contributes to the growing dialogic pedagogy accounting education literature and challenges accounting academics to consider engaging in an open-book portfolio assessment informed by the dialogical education approach.

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反思新冠肺炎世界中的会计评估：对话方法的应用

摘要尽管新冠肺炎疫情对高等教育部门产生了重大影响，但它也为会计学者重新思考其评估策略提供了机会。本文补充了关于会计学者如何应对这一机遇的有限文献。以弗雷尔的对话式教育理论为理论基础，我们对一位学者倡导对话式知情评估的经历进行了自人种学描述。这项以评估为重点的民族志研究有助于不断增长的对话教育学会计教育文献，并挑战会计学者考虑在对话教育方法的指导下进行开卷投资组合评估。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.