An evaluation of open-book examinations used in the training of professional accountants

Abstract

This study was conducted among final-year accounting students who were preparing for the qualifying exam of the South African Institute of Chartered Accountants. Assessment in the first three years of study was done by means of closed-book exams, but in their final year, they were assessed by means of open-book tests and exams. Their perceptions on the effect that the introduction of open-book assessment (OBA) had on their study behaviour and whether the intended aims of introducing OBA of the regulatory bodies were attained, were gauged by means of questionnaires. A comparison was made between the views of these potential chartered accountants and those of lecturers in accounting departments.. Students were generally positive about the introduction of OBA, but lecturers were less enthusiastic. The conclusion was that the aims of OBA have generally been attained, in spite of negative study behaviours that were encountered. Finally, there are recommendations, which might help to reduce negative learning behaviours associated with OBA.