Self-assessment and peer assessment in accounting education: Students and lecturers perceptions

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Anil Babu, Yasser Barghathi ORCID logo


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The purpose of this research is to examine the impact of self assessment (SA) and peer assessment (PA) in accounting and finance (A&F) education by gathering insights from students and professors in the same field of higher education. A qualitative approach was taken to gather insights, students were asked to perform SA and PA to do an online questionnaire to understand their perception about the same. The professors were interviewed to analyse their perception about SA and PA. Previous studies have suggested that the accounting graduates lack certain skills that are required by the employers and this has led to a decline in their employability rates (AICPA, 2017). Much of the current literature emphasis on the need for developing soft-skills among A&F education through active learning approaches (Setyaningrum, Muktiyanto, & Hermawan, 2015) which can arguably be obtained by applying different measures including SA and PA. It was found that the students were more positive towards the concept and believed that such methods would be beneficial in having a better understanding of the subjects to enhance deep learning and also develop critical thinking skills when evaluating independently. Whereas the professors expressed a mixed opinion, neither completely agreeing nor disagreeing to the fact that it can create positive impact in A&F education, pinpointing various complications that might influence the outcome.

Keywords: Accounting Education, Self-Assessment, Peer Assessment, Learning, Perceptions

Authors’ individual contribution: Conceptualization – Y.B.; Methodology – A.B. and Y.B.; Validation – A.B.; Formal Analysis – A.B.; Investigation – A.B.; Resources – A.B.; Data Curation – A.B.; Writing – Original Draft – A.B.; Writing – Review and Editing – A.B. and Y.B.; Visualization – A.B. and Y.B.; Supervision – Y.B.; Project Administration – Y.B.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: I220, I230, I290, M490

Received: 14.04.2020
Accepted: 14.08.2020
Published online: 18.08.2020

How to cite this paper: Babu, A., & Barghathi, Y. (2020). Self-assessment and peer assessment in accounting education: Students and lecturers perceptions [Special issue]. Corporate Ownership & Control, 17(4), 353-368.