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Authentic Assessment Design in Accounting Courses: A Literature Review

机译：会计课程中的真实评估设计：文献综述

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Aim/Purpose Authentic assessments offer students the opportunity to develop skills that implement the formal learning they receive in the classroom. Although there is a need for accounting graduates to possess a plethora of skills to equip them for success, there is a shortage of literature that focuses on authentic assessment design for accounting courses. This paper aims to address this gap by compiling a toolkit for accounting educators aspiring to design and implement authentic assessments.Background This paper reviews examples of authentic assessments that are available and have been used by accounting educators and educators in general. It highlights the skills that might be developed with each assessmentMethodology A review of 182 articles on authentic assessment design and examples of authentic assessments like portfolios, reflective journals, presentations, reports, peer and self-assessment was conducted.Contribution A toolkit with examples of authentic assessment to ease the task of authentic assessment design for those new to authentic assessment and seasoned authentic assessment practitioners alike.Findings Authentic assessments are a form of learning. They help graduates develop skills and attributes that will make them work-ready and capable of handling a lot of real life practical work situations. Rubrics are an important part of authentic assessment implementation and their use is mandated by business school accrediting bodies like AACSB.Recommendations for Practitioners Accounting educators may find guidelines in this paper which will help them understand authentic assessments and enlighten them on the challenges thev may encounter when implementing the assessments.Recommendation for Researchers There is a need for future researchers to contribute more to this topic so as to increase the variety and amount of literature available for those wishing to engage with authentic curriculum design in accounting. Future researchers could also focus on the perceptions of authentic assessments of accounting educators, students and employers.Impact on Society This paper may also be of use to prospective employers wishing to gain a clear understanding of the skills inherent in prospective graduates who may have been exposed to authentic assessments. Accounting students and graduates may find this paper useful as it will help them comprehend the importance of some the assessments with the backing and assurance from the literature.Future Research Future research may focus on the challenges in implementing authentic assessments. It would also be great to see more research addressing the perceptions of educators towards authentic assessments.
机译：目的/目的真实的评估为学生提供了发展技能的机会，这些技能可以实现他们在课堂上获得的正式学习。尽管需要会计专业的毕业生拥有大量的技能来使他们获得成功，但仍缺乏文献来关注会计课程的真实评估设计。本文旨在通过为有志设计和实施真实评估的会计教育者编写一个工具包来解决这一差距。背景技术本文回顾了会计教育者和一般教育者可用并已使用的真实评估的示例。它着重介绍了每种评估可能开发的技能方法论对182篇关于真实评估设计的文章进行了回顾，并对真实评估的例子进行了评估，例如投资组合，反思性期刊，报告，报告，同伴和自我评估。评估以减轻真正评估的初学者和经验丰富的真实评估从业人员的真实评估设计的任务。发现真实评估是一种学习形式。他们帮助毕业生发展技能和特质，使他们可以工作，并能够处理许多现实生活中的实际工作情况。专栏是真实评估的重要组成部分，并由AACSB等商学院认证机构授权使用。会计从业人员的建议可以在本文中找到一些指导方针，以帮助他们理解真实评估，并启发他们了解当评估遇到的挑战对研究人员的建议有必要让未来的研究人员为该主题做出更多贡献，以增加希望从事会计学真正课程设计的人员的参考文献的种类和数量。未来的研究人员还可以将重点放在对会计教育者，学生和雇主进行真实评估的观念上。对社会的影响本白皮书也可用于希望清楚了解潜在应届毕业生固有技能的准雇主进行真实的评估。会计专业的学生和毕业生可能会觉得本文很有用，因为它可以帮助他们理解某些评估的重要性，并得到文献的支持和保证。未来研究未来的研究可能专注于实施真实评估的挑战。看到更多针对教育者对真实评估的看法的研究也将是一件很棒的事情。

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