Abstract:

Modular Object-Oriented Dynamic Learning Environment (with acronym MOODLE) is a platform used for the promotion of e-learning in Higher Education, in general, and in Guarda Polytechnic Institute, in particular. This research will present an assessment model built into Moodle, an open-source e-learning platform, in the current context of distance learning and assessment as result of the State of Emergency of the SARS-CoV-2 restrictions which emphasises authentic and complex assessment tasks.
The methodology of this research relies on two separate and complementary analyses. The first is a theoretical analysis based on a literature review of the Portuguese and European legal regime of accounting and on the quality system of higher education teaching and learning strategies. The second is an empirical analysis based on an experiment developed on the curricular unit of financial accounting for the marketing degree to assess the students’ knowledge and competences.
The results of this research will present an assessment model as an experiment that a professor and students must use in the e-environment because of the State of Emergency based on the confirmation of a public calamity situation due to SARS-CoV-2 imposed by the Portuguese Government and totally beyond the planning and the control of higher education institutions. This assessment model used in Moodle will increase the learning process through hands-on experiences and real-life practice. Also, it will encourage competence development while reducing the risks of the assessment for the professor.

Keywords:

Accounting, Assessment, Moodle, COVID, TICE.