Enhanced student learning in accounting utilising web-based technology, peer-review feedback and reflective practices: a learning community approach to assessment

Abstract

Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a result, assessment processes are under scrutiny, creating tensions between standardisation and measurability and the development of creative and reflective learners. These tensions are further highlighted in the context of large undergraduate subjects, learner diversity and time-poor academics and students. Research suggests that high level and complex learning is best developed when assessment, combined with effective feedback practices, involves students as partners in these processes. This article reports on a four-phase, cross-institution and cross-discipline project designed to embed peer-review processes as part of the assessment in two large, under-graduate accounting classes. Using a social constructivist view of learning, which emphasises the role of both teacher and learner in the development of complex cognitive understandings, we undertook an iterative process of peer review. Successive phases built upon students’ feedback and achievements and input from language/learning and curriculum experts to improve the teaching and learning outcomes.

Keywords:

• accounting
• assessment
• collaboration
• peer review
• reflective learning
• student engagement
• web-based learning

Acknowledgements

The authors wish to thank the HERD journal reviewers and the comments received from both the reviewers and the participants at the following conferences/workshop who have contributed to a significant increase in the quality of the paper: ICERI, Madrid (Spain) 2011; HERDSA, Queensland 2011; INTED, Valencia (Spain) 2012; and the Peer Review Workshop, Brisbane, 2013. We also wish to thank our colleagues for their comments on earlier drafts of the paper.