Using Spreadsheet to Programme and Generate ‘Individualised Accounting Questions’

Abstract

The increasing number of students in business schools has resulted in a large population of students taking different accounting courses. It therefore creates a daunting challenge for tutors to undertake an effective assessment of students’ knowledge in the various accounting topics. The paper develops a programme that ensures independent learning and practice through a technique of ‘individualised accounting question’ (IAQ). The technique enables tutors to individualise accounting questions with ease and provides answer grids based on student enrollment numbers (SEN). The programme has been tested and found to aid students in working independently in accounting coursework or examinations with a minimum collusion risk. The technique is most effective particularly in large accounting groups.

Keywords: accounting, assessment, collusion, individualised questions

JEL Classification: M40, M41, M49