Anglia Accountancy Training took part in their first online Computer Based Assessments (CBAs) in February of this year. At Anglia Accountancy Training, we recognised the change as positive. “To turn your back on ICT will only hinder your students. Today students of all ages are driven by image and sound. You must take technology to higher levels to provide the skills that students need in business, higher education and life in general.” (Walker et al 1992)
However, very often when change occurs there can be resistance and we carried out action research to assess the impact on Anglia Accountancy Training and its students. Before the students had experienced the CBA, just 16% believed that computers were easier to use but after they had performed a practice CBA this increased to 83%. But 100% of the students who took part believed that paper based assessment demonstrates competency better. This was partly down to being able to show workings on paper. The AAT states that by using realistic ledgers and tables, it reflects the workplace due to more companies using computerised accounting packages as opposed to manual accounting systems. Anglia Accountancy Training students did not agree with this. The research highlighted that there were negatives but these were considerably outweighed by positives.