Evaluating the validity of self-assessment: measuring computer literacy among entry-level undergraduates within accounting degree programmes at two UK universities

This paper considers the validity of using self-assessment to measure computer literacy among entry-level undergraduate accounting students. Data collected from objective and self-appraisal computer literacy tests completed by students at two UK universities are analysed and the results of the tests compared for each student. The findings reveal significant differences in the students' perceived and actual computer literacy with the vast majority over-estimating their computer knowledge. Furthermore, evidence is provided that more-able students are more accurate in their self-assessment. These findings indicate that self-assessment is not an appropriate means of determining computer literacy among entry-level undergraduate accounting students when used in isolation. However, as an adjunct to a more robust measure of computer literacy, self-assessment may provide a useful insight into students' attitudes to computing. In addition, self-assessment stimulates reflection and thereby contributes to lifelong learning, a concept particularly important for accountants who must assess their competence throughout their professional careers.