Developing an alternative assessment framework for undergraduate accountancy modules in Open Distance Learning (ODL)
Year: 2019
Type: dissertation
Abstract: Developing an alternative assessment framework for undergraduate accountancy modules in open distance learning (ODL) Worldwide, students compete for a limited number of places at universities.By increasing the use of distance education, more students could have access to tertiary education.The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations.The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accounting sciences modules as a possible solution to the assessment challenges faced by accounting graduates and universities in an ODL environment.The legitimacy of qualifications was considered by reviewing the identity verification of students and other ethical issues, as well as the influence on the accreditation by professional and other regulatory and governing bodies.Institutional and neoinstitutional theories were used within the ODL context as foundational principles.Design-based research was used to develop two conceptual frameworksone based on the theoretical elements and the other on non-venue-based alternative assessments in the ODL context.The two conceptual frameworks were evaluated using interviews conducted with ODL lecturers and members of professional accounting bodies.Thereafter, the data were analysed using thematic analysis.Triangulation was used as a final evaluation of the conceptual frameworks by analysing comments from students included in reports from an alternative assessment pilot study.The two conceptual frameworks were combined in one final framework.This final framework demonstrates how the institutional theory affects the institution and, specifically, internal issues.Due to the complexity of the ODL institution, external influences (such as technology) result in aspects of the neo-institutional theory becoming even more relevant to the current study.This complexity, together with the mimetic forces of technology and innovation, creates uncertainty.However, it became clear from the data analysis that coercive and normative forces result in 'more certainty'.The alignment of these iv isomorphic forces resulted in legitimacy.Due to the importance of technology in the ODL environment, it became clear that technology should be anthropomorphically considered a stakeholder in the ODL institution.The inclusion of stakeholder theory created improved performance and the potential for innovation in order to ensure the legitimacy of qualifications.
Author: Odette Swart
Language: English
Subfield: Accounting
Domain: Social Sciences
SDG: Quality education
Open Access status: green
OpenAlex ID: W3011106939