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In the last two decades, online computer-marked assignments (CMAs) have been widely used in accounting education. Although there is a growing body of research on this form of online assessment, most of the previous studies relied on small samples of respondents or focused on student self-report using survey methods. This exploratory mixed-method study aims to combine a quantitative analysis of learners’ academic performance on an online Financial Accounting course with a more in-depth exploration of learner experiences using qualitative methods. The quantitative findings suggest that student previous educational qualifications, age and experience of studying a similar subject are strongly associated with CMA completion, which is also linked to scores on other pieces of assessed work. The qualitative results show that from the learners’ perspective, diversifying assessment methods, introducing low-stakes assessment activities and creating opportunities for situational interest are viewed as key aspects of online CMA design. This paper concludes with discussing the implications of the study for designing and delivering online courses in accounting, particularly in the light of the growing popularity of massive open online courses (MOOCs).

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

Evaluation is the process by which we estimate how things should go, explore how things are going, and determine how things went in terms of course redesign. In this chapter, we examine formative and summative methods for assessing student learning and establishing teacher effectiveness and course quality. Evaluation is a subjective, value-laden process. To introduce the rigor needed to make it meaningful, evaluation should be multifaceted, planned in advance, made transparent to learners, and employ valid and reliable methods. Moving courses online presents both opportunities and challenges for evaluation. We explore ways to implement assessment to make full use of the advantages of technology while mitigating the problems associated with online delivery.

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

In higher education, the usual assessment methods are oral or written exams, multiple-choice questions, and individual or group written essays. However, in a distance learning context, it is often necessary to offer students more support, including formative assessment and self-assessment strategies. International reports have shown that teachers have adapted their learning assessment strategies during the Covid-19 pandemic. How did educators adapt their assessment strategies recently during the pandemic? What are the intentions underlying their decision-making? Our objective is to understand the decision-making process of teacher educators and university teachers in adapting their methodology for assessing student learning during the pandemic. To answer these questions, we adopted a qualitative research approach. We collected data from 29 different countries via: (1) open-ended questionnaires, (2) personal accounts, (3) unstructured interviews, and (4) a specific questionnaire about assessment. Four main categories emerged from our data: (1) challenges, (2) assessment practices, (3) changes in teachers' perceptions and practices, and (4) reflection on assessment. The findings suggest that (1) uses of technology for assessment have developed strongly; (2) careful coordination among colleagues is very important; (3) educators developed formative assessment strategies; and (4) educators' reflections have focused on many challenges: ethical, technical, and pedagogical.

In the context of lifelong learning society, education experts pay more and more attention to online assessment (OLA) correlated with the concept of e-learning environment. This chapter builds upon these issues concerning the e-learning environment and the inevitable move to using OLA which is a natural outcome of the increasing use of information and communication technologies (ICTs) assisting in enhancing flexible learning and assessment.

The main purpose of this research is to (a) analyze the postgraduates’ perceptions toward OLA they had taken part in, and (b) identify if there are significant differences in these perceptions based on the variables of gender and skills of using ICTs. Subjects were postgraduate students of master third level enrolled in “Advanced seminar in Islamic Education” syllabus in Faculty of Education, Umm Al Qura University, K.S.A. The study used an e-questionnaire and semi-structured interviews to investigate postgraduate students’ attitudes and opinions about OLA.

The results of the study indicated highly positive perceptions of OLA. In addition, the study concluded that gender and ICTs familiarity significantly affect postgraduate students’ responses in most of the areas studied. The study recommended the necessity of implementing OLA culture as a way to the formation of the knowledge-based society.

Open Courseware, in many ways, was the starting point towards mainstream discussion and adoption of open learning, particularly in higher education. In its first iteration, the concept specifically excluded assessment recognition, and credentialisation, which aims to ‘liberate’ knowledge without shattering the designing, teaching and awarding processes traditional education has relied upon for decades, if not centuries.

This chapter will explore how assessment might look in next generation learning spaces where we have the potential to merge physical and virtual activities. Students now have ready access to a world of resources within their classroom and this fundamentally changes the nature of learning and assessment. The trend toward gamification of learning and assessment will be examined and the issue of assessment in new educational environments such as MOOCs will be explored. The impact of the semantic web (Web 3.0), where web objects and their context are all linked and objects have memory of how an individual student used them on previous occasions, will be discussed.

Next generation learning spaces encapsulate the affordances of both physical and virtual spaces and yet many assessment tasks are still designed as if students occupied only one of these spaces. Teachers will need to design more authentic, meaningful tasks that will engage students in using the full range of their capabilities and available resources, both physical and virtual. Students come together physically to engage in the social construction of their knowledge and can use the virtual spaces to broaden the social dimension of their learning environment.

Gamification of learning and assessment will require new approaches to defining tasks as teachers will need to decide how to incorporate diagnostic, formative, and summative assessment components within a more holistic educational environment. Game theory will be blended with learning theory in curriculum design and will result in the redesign of learning and assessment activities that are based on engagement (flow), user needs, and an evidence-centered design approach.