Fit for Purpose: A Framework for Developing and Assessing Complex Graduate Attributes in a Changing Higher Education Environment

Abstract

This paper provides an assessment framework for shared collaboration among accounting educators. Key developments in higher education more broadly and challenges specific to accounting education are synthesised to identify their combined effects on the accounting curriculum and on accounting academics in fulfilling the teaching component of their academic role. The issue of assessment validity for complex graduate attributes that invariably encompass skills, disposition and values – beyond technical knowledge – is highlighted. This paper draws on multi-disciplinary research and principles of best practice to provide a framework to design innovative assessments. The framework is then used to illustrate the support and design of a set of assessment learning activities targeting graduate attributes. The authors also intend to share the framework with peers and to promote debate and further development to counter some of the challenges presently confronting accounting education in the already resource-scarce and high-demand higher education sector.