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Journal of European Economic History
2024, Volume:5, Issue:1 : 1-5
Research Article
Innovative Assessment Techniques in Accounting Education: Enhancing Learning Outcomes, Professional Skills, and Academic Integrity
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1
Department of Accounting and Finance, Meridian School of Business, New Delhi, India
2
School of Commerce and Management, Al Noor University, Dubai, UAE
3
Centre for Accounting Education and Pedagogy, Brighton International University, United Kingdom
Abstract

Assessment is a central component of accounting education, shaping not only how students demonstrate learning but also how they learn. Traditional assessment methods in accounting—such as closed-book examinations and procedural problem-solving tests—have long been criticized for overemphasizing rote learning and technical compliance at the expense of critical thinking, professional judgment, and real-world applicability. In response to evolving professional demands, digital transformation, and outcome-based education frameworks, accounting educators are increasingly adopting innovative assessment techniques that better align with contemporary learning objectives. This conceptual research article examines innovative assessment approaches in accounting education, including case-based assessment, project-based evaluation, simulations, technology-enabled assessments, reflective tasks, and authentic assessments. Drawing on accounting education literature and pedagogical theory, the study proposes an Innovative Accounting Assessment Framework (IAAF) that aligns learning outcomes, assessment design, and professional competencies. The paper discusses implementation strategies, benefits, challenges, and future research directions. It contributes to the literature by offering a structured and practice-oriented roadmap for transforming assessment practices in accounting programs.

 

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