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Volume:5, Issue:3
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Journal of European Economic History
2024, Volume:5, Issue:3 : 1-4
Research Article
Skill-Oriented Evaluation Methods in Accounting Courses
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1
Department of Accounting and Finance Institute of Management Studies, New Delhi, India
2
School of Business and Economics University of Melbourne, Australia
3
Department of Commerce Gauhati University, Assam, India
Abstract

The accounting profession is undergoing a significant transformation driven by digitalization, regulatory complexity, globalization, and heightened ethical expectations. Traditional examination-oriented evaluation systems, which primarily emphasize memorization and procedural knowledge, are increasingly inadequate for preparing graduates to meet contemporary professional demands. This study explores skill-oriented evaluation methods in accounting courses, focusing on how competency-based, performance-driven assessment approaches enhance students’ technical, analytical, ethical, and professional skills. Using a conceptual and literature-based methodology, the paper reviews major skill-oriented evaluation tools such as case-based assessment, simulations, project-based learning, internships, rubric-based evaluation, and technology-enabled assessments. The study also examines alignment with professional body requirements (IFAC, ACCA, CPA) and learning outcome frameworks. Findings indicate that skill-oriented evaluation improves employability, professional judgment, and lifelong learning capacity among accounting graduates. The paper concludes with recommendations for curriculum designers, educators, and policymakers to integrate structured skill-based evaluation frameworks into accounting education.

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