期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2018
卷号：22
期号：2
页码：1-14
语种：English
出版社：The DreamCatchers Group, LLC
摘要：Assessment is an essential tool in the educational process because it measures the students’ understanding (Joosten-ten Brinke et al., 2007). In higher education institutions, the assessment of academic progress takes different formats such as essays, dissertations, examinations, assignments, projects, and presentations. Sim, Holifield, nevertheless, the most commonly used tool is an examination. As part of e-learning trend, the computer-based tests (CBT) became more prevalent than paper-based tests (PBT) in the domain of educational assessment as changes are made in assessment methodologies reflect practical changes in pedagogical methods (OECD, 2010). Hence, the CBT became dominant in different types of examinations such as standardized tests (e.g., GRE, GMAT, and SAT), accounting professional certifications (e.g., CPA, CIA, and CMA) and college examinations (Bull, 1999; Conole Chua & Don, 2013)..
关键词：Financial Accounting;Examination Mode;Gender;United Arab Emirates
