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ERIC Number: EJ852724
Record Type: Journal
Publication Date: 2006
Pages: 15
Abstractor: As Provided
ISSN: ISSN-1011-3487
Open Book Professional Accountancy Examinations
Rowlands, J. E.; Forsyth, D.
South African Journal of Higher Education, v20 n5 p703-717 2006
This article describes the structure and rationale for an open-book approach in professional accountancy examinations. The concept of knowledge management and the recognition that some knowledge ought to be embedded in the minds of professional accountants while other knowledge ought to be readily accessible and capable of application forms the basis of this approach to open book assessment. The literature is examined and provides a context for the approach adopted. An initial analysis of an open-book examination provided a positive indication as to the feasibility of the proposals. Testing in a post-graduate accounting class was carried out with the results providing tentative support for this approach to open book assessment. (Contains 2 tables and 1 note.)
Unisa Press. Preller Street, P.O. Box 392, Muckleneuk, Pretoria 0003, South Africa. Tel: +27-24-298960; Fax: +27-24-293449; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: South Africa
Grant or Contract Numbers: N/A