Accounting & Finance Research Community – Dr Alison Fordyce

Title: The Diffusion of Computer-Based Examinations – The Case of ACCA

Date:  29 November 2023

Time: 14:00-15:30

Location: NUBS.2.05

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The Diffusion of Computer-Based Examinations – The Case of ACCA

Speaker: Dr Alison Fordyce

Dr Alison Fordyce is a Senior Lecturer and Head of Accounting and Finance. She started her accounting career in practice with Ernst & Young in 1989 and became ACCA (Association of Chartered Certified Accountants) qualified in 1993. Alison began teaching in 1995 and joined the University of Dundee in 2000. Since then she has taught mainly financial accounting subjects as well as tax and business law. She graduated with an MAcc in 2002 and her PhD in 2010. Between 2014 and 2020 Alison worked with the examining teams of ACCA (Strategic Business Reporting and Financial Reporting) to help develop their computer-based exams. She returned to the University of Dundee in September 2020 and is delighted to be working again in her home town.

Abstract

Using diffusion theory as the theoretical lens, this paper examines the journey of one professional accountancy body to computer-based examinations (CBE). It analyses how pen and paper-based examinations were replaced by CBE using the oral histories of 9 staff who were involved in the transition to CBE as well as website information. The journey is broken down into 4 time-periods of diffusion, outlining the different drivers and barriers and the stakeholder engagement that was necessary to drive this change through. Importantly, drivers and barriers changed throughout the journey as well as the stakeholders, who were either important drivers of innovation, or conversely, barriers to change. The findings have implications for other organisations embarking on major technological change.