May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning

White, A

May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning

White, A

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Publisher:: Emerald
Publication Type:: Journal Article
Citation:: Accounting Research Journal, 2020, ahead-of-print, (ahead-of-print)
Issue Date:: 2020-12-07

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Field	Value	Language
dc.contributor.author	White, A https://orcid.org/0000-0003-1164-7806
dc.date.accessioned	2021-01-19T01:04:17Z
dc.date.available	2021-01-19T01:04:17Z
dc.date.issued	2020-12-07
dc.identifier.citation	Accounting Research Journal, 2020, ahead-of-print, (ahead-of-print)
dc.identifier.issn	1030-9616
dc.identifier.uri	http://hdl.handle.net/10453/145475
dc.description.abstract	<jats:sec> <jats:title content-type="abstract-subheading">Purpose</jats:title> <jats:p>The purpose of this paper is to reflect on the shift of assessments online and the potential impact on academic integrity and misconduct. The rapid pivot to online teaching as a result of COVID19 and our experiences in the accounting academy is the embodiment of the phrase “may you live in interesting times”. As teaching and learning activities shifted online, so did assessment of student learning. A topic of great discussion amongst faculty is whether accounting exams should be invigilated online and whether exams should be used at all to assess student learning.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Design/methodology/approach</jats:title> <jats:p>This paper uses personal reflections and experiences to analyse the tensions between the risk of academic misconduct, maintaining assessment security and accreditation requirements of professional accounting bodies during the shift of assessment tasks online in 2020. These tensions are analysed using the fraud triangle framework (Cressey, 1973).</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Findings</jats:title> <jats:p>Students face incentives and pressures to engage in misconduct, opportunities that arise from online learning and assessment, and hold complex perceptions around their attitudes towards academic integrity and rationalisations of misconduct behaviour.</jats:p> </jats:sec> <jats:sec> <jats:title content-type="abstract-subheading">Originality/value</jats:title> <jats:p>Suggestions are made as to how the accounting academy can move forward, taking advantages of online assessment, while still ensuring that our graduates are meeting the competencies required to join the accounting profession.</jats:p> </jats:sec>
dc.language	en
dc.publisher	Emerald
dc.relation.ispartof	Accounting Research Journal
dc.relation.isbasedon	10.1108/arj-09-2020-0317
dc.rights	info:eu-repo/semantics/restrictedAccess
dc.subject	1501 Accounting, Auditing and Accountability, 1502 Banking, Finance and Investment
dc.title	May you live in interesting times: a reflection on academic integrity and accounting assessment during COVID19 and online learning
dc.type	Journal Article
utslib.citation.volume	ahead-of-print
utslib.for	1501 Accounting, Auditing and Accountability
utslib.for	1502 Banking, Finance and Investment
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
pubs.organisational-group	/University of Technology Sydney
utslib.copyright.status	recently_added	*
pubs.consider-herdc	true
dc.date.updated	2021-01-19T01:03:50Z
pubs.issue	ahead-of-print
pubs.publication-status	Published
pubs.volume	ahead-of-print
utslib.citation.issue	ahead-of-print

Abstract:

Purpose The purpose of this paper is to reflect on the shift of assessments online and the potential impact on academic integrity and misconduct. The rapid pivot to online teaching as a result of COVID19 and our experiences in the accounting academy is the embodiment of the phrase “may you live in interesting times”. As teaching and learning activities shifted online, so did assessment of student learning. A topic of great discussion amongst faculty is whether accounting exams should be invigilated online and whether exams should be used at all to assess student learning. Design/methodology/approach This paper uses personal reflections and experiences to analyse the tensions between the risk of academic misconduct, maintaining assessment security and accreditation requirements of professional accounting bodies during the shift of assessment tasks online in 2020. These tensions are analysed using the fraud triangle framework (Cressey, 1973). Findings Students face incentives and pressures to engage in misconduct, opportunities that arise from online learning and assessment, and hold complex perceptions around their attitudes towards academic integrity and rationalisations of misconduct behaviour. Originality/value Suggestions are made as to how the accounting academy can move forward, taking advantages of online assessment, while still ensuring that our graduates are meeting the competencies required to join the accounting profession.

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http://hdl.handle.net/10453/145475