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Volume:2, Issue:4
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Journal of European Economic History
2021, Volume:2, Issue:4 : 1-7
Research Article
Cross-Border Collaborative Learning in Accounting Courses: Pedagogical Models, Intercultural Competence, and Assurance-Ready Graduates in a Global Economy
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1
Department of Accounting and Finance National Institute of Commerce and Management, New Delhi, India
2
School of Business and Economics University of Melbourne, Australia
3
Department of Commerce Eastern Institute of Higher Studies, Kolkata, India
Abstract

The rapid shift toward remote and online education has fundamentally transformed assessment practices in accounting education. While remote assessment offers flexibility and continuity of learning, it also presents a range of pedagogical, technological, and ethical challenges that threaten assessment validity, reliability, and fairness. Accounting, as a discipline rooted in problem-solving, professional judgment, and procedural accuracy, faces unique difficulties when traditional invigilated examinations are replaced with online assessments. This research article critically examines the challenges of remote assessment in accounting education, focusing on academic integrity, technological inequities, assessment design limitations, faculty preparedness, and student learning outcomes. Drawing on an extensive review of existing literature and educational frameworks, the study proposes strategic solutions and a conceptual model to enhance the effectiveness of remote assessment. The findings highlight the urgent need for rethinking assessment design, integrating technology responsibly, and aligning evaluation methods with professional competencies. The paper concludes with implications for educators, institutions, and policymakers, along with directions for future research.

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