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Ontology-based e-assessment for accounting: outcomes of a pilot study and future prospects

  • Kate Litherland
    ,
  • Patrick Carmichael
    ,
  • Agustina Martinez-Garcia
  • Liverpool John Moores University
Research Output:
Contribution to journal
Article
 Peer-review

Abstract

This article reports on a pilot of a novel ontology-based e-assess- ment system in accounting that draws on the potential of emerging semantic technologies to produce an online assessment environ- ment capable of marking students’ free-text answers to questions of a conceptual nature. It does this by matching their response with a ‘‘concept map’’ or ‘‘ontology’’ of domain knowledge expressed by subject specialists. The system used, OeLe, allows not only for marking, but also for feedback to individual students and teachers about student strengths and weaknesses, as well as to whole cohorts, thus providing both a formative and a summative assess- ment function. This article reports on the results of a ‘‘proof of con- cept’’ trial of OeLe, in which the system was implemented and evaluated outside its original development environment (an online course in education being used instead in an undergraduate course in financial accounting. It describes the potential affordances and demands of implementing ontology-based assessment in account- ing, together with suggestions of what needs to be done if such approaches are to be more widely implemented.

Publication Information

Output type

Research Output:
Contribution to journal
Article
 Peer-review

Original language

English

Pages from-to (Number of pages)

Pages 162-176 (15 pages)

Journal (Volume, Issue Number)

Journal of Accounting Education (Volume 31, Issue 2)

Publication milestones

  • Published - 23/04/2013

Publication status

Published - 23/04/2013

ISSN

0748-5751

Publication IDs

  • handle.net: 10547/622196
  • Scopus: 84877661433

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