Abstract

This paper describes the background, design process, and implementation problems encountered during the first year of use of an asynchronous internet-based on-line assessment system on an introductory accounting course. The on-line assessment system was both summative and formative in nature and was designed to encourage and reinforce the learning of basic principles. The paper reports a positive correlation between student performance in the on-line assessments and in their final examination. It concludes with a list of issues to be considered when embarking on a venture of this sort.

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