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Exploring the construction of verifiable evidence in a technology-mediated competency assessment environment according to the experiences of accounting professionals.

Ugiagbe-Green, Iwi (2017) Exploring the construction of verifiable evidence in a technology-mediated competency assessment environment according to the experiences of accounting professionals. PhD thesis, University of Leeds.

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Abstract

This thesis explores the mediating role of technologies within the initial professional development (IPD) competency assessment environment of aspiring professional accountants. It proposes that professional competency is transient, ambiguous and complex. Professional competency is conceptualised a set of morally orienting practices, understandings and personal characteristics. The study establishes that professional competency is currently assessed via several different specific structures and contexts. These contexts are conceptualised using Nardi & O’Day’s (1999) concept of information ecology, which is mediated by assessees, assessors, evidence & technologies. One of the specific structures within the information ecology is the ‘profession context.’ It is here that professional accounting operates. There are also broader corporate structures operating within which accountancy is integrated with other organisation functions. Broader still, are the social contexts in which corporations themselves operate. Although these contexts cannot be artificially separated, the thesis proposes that professional accounting bodies should take control of the ‘profession context.’ It is proposed that verifiable evidence should be assessed within the profession context to “corroborate” assertions of competency made by assessees/assessors. The mediating role of technology within the information ecology is often dynamic, emotive and sensory and moves between hermeneutic, embodiment and alterity relations. The inter-relations of technology with agents within the information ecology are often recursive, but nonetheless often involve a negotiation of power. The mediation of technology within the information ecology enables the integration of simulated and real assessment environments within which verifiable evidence can be constructed. This approach advocates that successful accomplishment of performance is determined using responsible pedagogy principles. This means the development of critical thinking, education and self-awareness through assessment that is authentic and action based. The purpose of this approach is to develop aspiring professional accountants who embody the behaviours, attitudes, values, dispositions expected of responsible, respectful professionals who protect the public interest.

Item Type: Thesis (PhD)
Keywords: professional acccounting, education, assessment, pedagogy, technology mediation
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds)
The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Education (Leeds)
Identification Number/EthosID: uk.bl.ethos.713235
Depositing User: Dr Iwi Ugiagbe-Green
Date Deposited: 17 May 2017 09:25
Last Modified: 25 Jul 2018 09:54
URI: http://etheses.whiterose.ac.uk/id/eprint/16739

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