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Approaches to digital learning and authentic assessment in accounting education

Thesis PhD (Accounting Sciences)--University of Pretoria, 2022.

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Other Authors: Coetzee, Stephen
Format: Thesis
Language:English
Published: University of Pretoria 2023
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access_status_str Open Access
author2 Coetzee, Stephen
author_browse Coetzee, Stephen
author_facet Coetzee, Stephen
collection Thesis
dc_rights_str_mv © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.
description Thesis PhD (Accounting Sciences)--University of Pretoria, 2022.
format Thesis
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institution University of Pretoria (South Africa)
language English
last_indexed 2026-06-10T12:38:55.836Z
license_str Other — see source repository
provenance_str_mv Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository
publishDate 2023
publishDateRange 2023
publishDateSort 2023
publisher University of Pretoria
publisherStr University of Pretoria
record_format dspace
source_str UPSpace — University of Pretoria Institutional Repository
spelling oai:repository.up.ac.za:2263/90356 Approaches to digital learning and authentic assessment in accounting education Coetzee, Stephen cecile.jansevanrensburg@up.ac.za Schmulian, Astrid Janse van Rensburg, Elsie Cecilia UCTD Accounting education Learning assessment Digital creativity competence Problem solving competence International financial reporting standards Online social annotation platform Digital Learning Technologies Competency-Based Accounting Education Economic and management sciences theses SDG-04 Economic and management sciences theses SDG-09 Thesis PhD (Accounting Sciences)--University of Pretoria, 2022. This thesis reports on the use of various approaches to authentic assessment and learning, enabled by digital technologies, in an undergraduate competency-based accounting course, for the purpose of developing student competencies. Research paper 1 documents the design and development of an authentic assessment for learning to develop students’ digital creativity competence. The students’ digital creative outputs and the students’ experiences of developing these outputs were analysed. Despite the outputs primarily demonstrating a low level of digital creativity competence, the students were positive towards the assessment and suggested that they had gained deeper knowledge and understanding of the objective of financial reporting and appreciated the authenticity of the assessment. Research paper 2 reports on the incorporation of Mobile Instant Messaging (MIM) in assessments to enable students to socially construct knowledge and develop their collaborative problem solving competence. The extent, timing and content of the MIM communications were influenced by the nature and stake of the assessment. The students’ experiences of the use of MIM during assessments was positive. This was attributed to the learning opportunities, and collaboration and teamwork afforded by MIM. MIM further added assessment authenticity, accessibility and equitability. The description of the development and implementation of an Instant Messaging Assessment Tool (IMAT), to facilitate MIM during assessments, can subsequently inform the development of similar assessments in other settings. Research paper 3 reports on the use of an online social annotation platform (OSAP) to contribute towards developing students’ reading comprehension of International Financial Reporting Standards (IFRS) in preparation for lifelong learning. The nature of the students’ text-based interactions revealed high levels of collaboration with students asking and answering questions. The students’ experiences of collaboratively reading and annotating study material using an OSAP, were positive. The use of an OSAP, in preparation for lifelong learning, enabled the students to collaborate and interact with their peers, motivated them to read their study material before class, and improved their comprehension of their study material. In each instance, the digitally enabled authentic assessment for learning, that forms part of a programme of assessments, afforded the students opportunities to collaboratively construct their knowledge and develop a specific competence. cb2026 Accounting PhD (Accounting Sciences) Unrestricted SDG-04: Quality education SDG-09: Industry, innovation and infrastructure 2023-04-05T05:58:38Z 2023-04-05T05:58:38Z 2023 2022 Thesis * A2023 http://hdl.handle.net/2263/90356 DOI : 10.25403/UPresearchdata.22046957.v1 https://doi.org/10.25403/UPresearchdata.22046957 en © 2022 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria
spellingShingle UCTD
Accounting education
Learning assessment
Digital creativity competence
Problem solving competence
International financial reporting standards
Online social annotation platform
Digital Learning Technologies
Competency-Based Accounting Education
Economic and management sciences theses SDG-04
Economic and management sciences theses SDG-09
Approaches to digital learning and authentic assessment in accounting education
title Approaches to digital learning and authentic assessment in accounting education
title_full Approaches to digital learning and authentic assessment in accounting education
title_fullStr Approaches to digital learning and authentic assessment in accounting education
title_full_unstemmed Approaches to digital learning and authentic assessment in accounting education
title_short Approaches to digital learning and authentic assessment in accounting education
title_sort approaches to digital learning and authentic assessment in accounting education
topic UCTD
Accounting education
Learning assessment
Digital creativity competence
Problem solving competence
International financial reporting standards
Online social annotation platform
Digital Learning Technologies
Competency-Based Accounting Education
Economic and management sciences theses SDG-04
Economic and management sciences theses SDG-09
url http://hdl.handle.net/2263/90356
https://doi.org/10.25403/UPresearchdata.22046957