The Assessment of the Future Professional Accountants - Between Classic and Online
Author:
Univ. Prof. Mădălina Dumitru, Ph. D.; Univ. Prof. Liliana Feleagă, Ph. D.; Associate Prof. Cătălina Gorgan, Ph. D.; Univ. Prof. Bogdan Ștefan Ionescu, Ph. D.; Associate Prof. Andrei Stanciu, Ph. D.; Univ. Prof. Aurelia Ștefănescu, Ph. D.
JEL:
M41, I21
DOI:
Keywords:
online assessment, traditional assessment, accounting, the discipline sheet, contest
Abstract:
The assessment represents an essential component of the educational process. Along with the development of information technologies new assessment methods have emerged. One of these is the assessment through the online platforms. Within this study the authors analyzed for a sample of students within the Faculty of Accounting and Management Information Systems – The Bucharest University of Economic Studies – the differences between the marks obtained at the online competition deployed within the project Harmonization through innovation in the field of the assessment of knowledge in accounting studies and the ones obtained at the classic examination. In this sense, two types of analysis were made, respectively achieving comparisons between the marks obtained at the contest and the ones obtained at the examination and analyzing the results obtained by the students on the proposed themes in the discipline sheet, respectively in the themes for contest. The results showed that the distribution of the marks obtained at the online contest were closer to a normal distribution. The students solved correctly in smaller percentages the proposed questions from specific topics of the discipline as opposed to the proposed topics from the chapters taught and the other disciplines.