Introducing a Learning Portfolio in an Undergraduate Financial Accounting Course

Abstract

This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to learning. As a record of the students' learning, the learning portfolio was an attempt to produce an innovative development in the assessment of what was a traditionally taught financial accounting course. Within their learning portfolios, students were required to complete a number of tasks, each aimed at improving critical thinking skills and creativity. Students were also required to maintain a personal or reflective section aimed at personalising and deepening the quality of their learning.

Keywords:

• Assessment
• classroom assessment techniques
• critical and creative thinking
• deep approach to learning
• learning portfolio
• meta-cognition
• reflection

Acknowledgements

Dorothy Spiller of the Teaching Learning and Development Unit at the University of Waikato, and Dr Jackie Fry of the Open University Business School, UK, are thanked for their assistance. The three anonymous referees are also thanked for their very constructive comments.