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COVID-19 pivot: a reflection on assessments

Leon Wong (School of Accounting, University of New South Wales, Sydney, Australia)
Yichelle Zhang (School of Accounting, University of New South Wales, Sydney, Australia)

Accounting Research Journal

ISSN: 1030-9616

Article publication date: 31 December 2020

Issue publication date: 23 August 2021




The purpose of this paper is to describe certain choices in assessments, in the digital pivot in response to COVID-19.


This paper is a discursive reflection about one’s personal experience and response to COVID-19.


Communicating suggestions of the changes in advance for feedback, consistency in maintaining the same assessment formats and styles, and being available in real-time during key assessment tasks are important in providing assurance and certainty to students in a time of great uncertainty and stress. Anticipating resource constraints will help to avoid potential system fails. Developing assessments that are authentic in using real-world company filings, the answers to which cannot be readily searched on the internet can significantly reduce the risk of cheating, especially where examination supervision resources are unavailable.

Research limitations/implications

Course assessment choices may be specific to a particular course and may not be applicable to all courses.

Practical implications

Course assessment choices and the rationales for them, may be of applicability to other educators.


This note describes the authors’ personal experiences in adapting to the learning and teaching in the COVID environment.



The authors would like to thank Victoria Clout for providing them substantial support and training in the use of the technology required in the digital pivot for COVID.


Wong, L. and Zhang, Y. (2021), "COVID-19 pivot: a reflection on assessments", Accounting Research Journal, Vol. 34 No. 3, pp. 357-362.



Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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