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2025

ICAG’s Journey To E-Assessment

Osei Adjaye-Gyamfi: FCA, Samuel Koranteng Fianko: P.h.D, Frederick Agropah: CA

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Abstract

The Institute of Chartered Accountants Ghana (ICAG) conducted a comprehensive study to assess student readiness for transitioning to online examinations with remote proctoring. Using a mixed-methods research design, this study collected data from ICAG students through a quantitative survey of 350 students, yielding 205 valid responses (58.6% response rate), complemented by qualitative insights from in-depth interviews with seven strategically selected students. This comprehensive approach revealed significant opportunities and implementation challenges for ICAG’s transition to online examinations. The study identified a notable digital divide between urban and rural areas, with computer ownership significantly higher in urban areas (73%) compared to rural regions (54%). Most students (82%) rely on mobile data connections, with 74% of rural students reporting unstable internet connectivity. Digital proficiency varies significantly by education level, with Master’s degree holders showing higher advanced competency (51%) compared to Bachelor’s degree holders (27%). Student readiness and attitudes vary across different levels of study. Level 1 students demonstrate the highest readiness (81.9%) and require shorter preparation time (90.9% needing ≤6 months), while Level 2 (56.7%) and Level 3 (63.8%) students show moderate readiness and need longer preparation periods. Senior students exhibit greater acceptance (73.9%) of online examinations compared to younger students (54.8%), challenging common assumptions about age-related technology adoption. Technical infrastructure presents significant challenges across all locations. About 63% of students lack proper webcam access, and over 80% report inadequate backup power. Study space availability shows an urban-rural divide, with 62% of urban students having access compared to 50% of rural students. Power outages affect students across all areas, with 49.6% of urban, 65.4% of peri-urban, and 60% of rural students experiencing weekly or daily disruptions. Remote proctoring readiness requires particular attention, as approximately 50% of students report no prior experience. Urban students (54.3%) show higher comfort levels with webcam monitoring compared to peri-urban students (30.8%). Despite positive attitudes toward online examinations, 60-70% of students still prefer traditional examination methods. The assessment of institutional support requirements reveals varying levels of confidence across student groups. Level 3 students demonstrate the highest confidence (60.3%) in institutional support, compared to Level 1 (54.5%) and Level 2 (46.3%). Most students rate ICAG’s technical infrastructure as average or good, and notably, 70-80% believe the transition to online examinations will enhance ICAG’s reputation. The study also reveals strongly positive professional impact perceptions. Over 75% of students expect online examinations to enhance their professional skills, with relevance to modern accounting rated particularly highly (71-86%). Students also recognize the potential for improved global competitiveness, with 7580% anticipating positive impacts in this area. Students express clear preferences for support methods, favouring video tutorials (3.64/5.0) and practice tests (3.29/5.0). Their main concerns center around internet connectivity (3.85/5.0) and technical issues (3.43/5.0). However, they recognize potential benefits including convenience (3.49/5.0), faster results (3.28/5.0), and cost-effectiveness (3.05/5.0). Based on the analysis of student readiness for online examinations at ICAG, the following recommendations are proposed. ICAG should establish a comprehensive communication strategy to address low awareness and misconceptions about remote proctoring, while implementing a robust technical support iiisystem with dedicated headquarters staff providing continuous assistance through multiple platforms. To address the digital divide, the Institute should develop location-specific technical guidelines and establish a simulation-based orientation program featuring mock examinations and practical workshops. A gradual rollout approach should be adopted, beginning with Level 1 students and progressively scaling to higher levels, while aligning the implementation with professional competency frameworks to emphasize workplace relevance.