ABSTRACT
Purpose The aim of this paper is to provide insights into challenges and opportunities in transforming assessment of learning in accounting education from established practices to technology-based methods. 10;10;Design/methodology/approach This reflective commentary is based on personal reflections and experiences of three senior academics from the same university on the accelerated utilisation of online assessment in accounting education due to COVID-19. Further information was obtained from document analysis, informal conversations with colleagues and observations. Findings The findings of this paper suggest that despite numerous challenges, online assessments may replace traditional face-to-face assessments such as tests and exams in accounting and if done properly, this could drive significant improvements in student learning and outcomes. Institutions need to invest in appropriate technology, provide appropriate staff training and ensure good online assessment design that incorporates principles of authenticity and fairness. Robust online assessment practices need to be integrated with e-proctoring systems to ensure academic integrity is upheld. Practical implications The paper provides functional insights to higher education management, teaching staff and other stakeholders such as professional accreditation bodies on challenges and opportunities in utilising online assessments. It offers guidance to educators on transforming assessment of learning using the power of technology. Originality/value The ideas in this paper are original. The paper shares our lived experiences in transforming established assessment practices in accounting courses to align with online teaching and learning due to COVID-19.
ABSTRACT
Purpose: This paper aims to provide a commentary on how well the New Zealand (NZ) Government has used the budget as a tool to tackle the social and economic problems associated with the COVID-19 pandemic. The role of public budgeting as a political instrument is also critiqued. Design/methodology/approach: An analysis was carried out of relevant documents that included government policy statements, budgets, news articles and website information on the pandemic. Meaningful interpretation of information and reflections helped provide the basis of the commentary. Findings: Public budgeting has a prominent role in addressing a major global crisis. Budgets need to quickly respond to the needs of the moment in saving lives and sustaining people’s well-being, businesses and the economy. In a crisis situation, the social, political and economic factors become crucial determinants of budgetary policy measures. Although strong political leadership is required to deliver budgets under unimaginable circumstances, the ideology of the political party in government can be a powerful predictor of fiscal policies. Crisis budgeting will result in mounting budget deficits and public debts that will take many years for future generations to pay back. Practical implications: This paper provides a significant learning for other nations. These lessons will guide budget policymakers to prepare better for potential crisis in the future. Originality/value: This paper is original and based on the NZ Government’s budgetary response to the COVID-19 pandemic. It will be valuable in formulating budget policies and public funding decisions in a major crisis. © 2021, Emerald Publishing Limited.
ABSTRACT
Purpose: This paper aims to provide insights on student engagement in the learning of accounting during the COVID-19 disruptions and the pivot to online learning. Design/methodology/approach: This paper is based on reflections of academic staff members teaching accounting papers at two large New Zealand universities. Further supporting information was derived from student feedback collected via paper appraisals. Findings: The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students;therefore, engaging some of the cohort in the learning proved to be difficult. Research limitations/implications: The findings of this paper suggest that there were some successes and numerous challenges in engaging students in online learning of accounting. Strategies that seem to have worked well include the use of synchronous and asynchronous channels to proactively facilitate and provide learning support to students in online learning. The challenges include frustrations with online technologies and the difficulties of making personal connections with students;therefore, engaging some of the cohort in the learning proved to be difficult. At risk, students were less likely to participate in online live sessions due to issues such as the lack of proper computer equipment, connectivity issues, family responsibilities or the home environment. Practical implications: This paper has the potential to inform and enhance practices of higher education institutions, accounting educators and other stakeholders such as support staff on strategies that could be implemented to achieve effective student engagement in online accounting education. Originality/value: This paper is original and contributes towards sharing ideas with the academic community on effective teaching practices used during the COVID-19 pivot to online delivery, which can enhance student engagement in business education. © 2020, Emerald Publishing Limited.