Applying open-book-open-web assessment in postgraduate accounting subject: flipping the test

The purpose of this research is to extend the notion of the “flipped” classroom to subject assessment. A postgraduate accounting subject was taught using a “flipped” approach to encourage collaborative learning, foster student engagement, and develop students’ critical thinking skills. The teaching style used throughout the semester was extended to the final exam, whereby an Open-Book-Open-Web format was adopted that enabled students to work collaboratively and draw on any resources available to them to complete the assessment. This research illustrates a novel approach to the teaching and assessment of theory-based accounting subjects and provides further support for the flipped approach as a means of enhancing the student learning experience.