Assessing Undergraduate Accounting Students’ Analytical and Reflective Skills

Co-Authors

none

Track

Research Project / Assessment of Student Learning

Abstract

This presentation demonstrates how two of the eight general skill goals in Standard 9 (Curriculum Content) of the Association to Advance Collegiate Schools of Business (AACSB) International’s accreditation requirements were embedded into an undergraduate accounting course. The two skill areas require learning experiences in analytical thinking (i.e., an ability to analyze and frame problems) and reflective thinking (i.e., an ability to understand oneself in the context of society).

This study measured the performances of students who enrolled in two sections of an accounting course over a two semester period. Seventy six students enrolled in the two sections of the course in fall 2014 and 51 in the spring 2015. Questions pertaining to the learning outcomes were embedded in three examinations given during each semester. The results of the assessment showed continuous improvement of the students’ performances from exam1 to exam3 in both outcomes. The rate of students’ mastery of analytical skill remarkably improved, while that of reflective thinking skill was gradual.

The lesson learned from this study was that grading and assessing student learning can be simultaneously enhanced with good planning. Separation of both activities often causes tensions between faculty and administration, where faculty regard assessment as an added burden. This session will provide an opportunity for participants to share their assessment experiences and learn from each other.

Session Format

Presentation Session

Location

Room 211

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Mar 31st, 2:00 PM Mar 31st, 2:45 PM

Assessing Undergraduate Accounting Students’ Analytical and Reflective Skills

Room 211

This presentation demonstrates how two of the eight general skill goals in Standard 9 (Curriculum Content) of the Association to Advance Collegiate Schools of Business (AACSB) International’s accreditation requirements were embedded into an undergraduate accounting course. The two skill areas require learning experiences in analytical thinking (i.e., an ability to analyze and frame problems) and reflective thinking (i.e., an ability to understand oneself in the context of society).

This study measured the performances of students who enrolled in two sections of an accounting course over a two semester period. Seventy six students enrolled in the two sections of the course in fall 2014 and 51 in the spring 2015. Questions pertaining to the learning outcomes were embedded in three examinations given during each semester. The results of the assessment showed continuous improvement of the students’ performances from exam1 to exam3 in both outcomes. The rate of students’ mastery of analytical skill remarkably improved, while that of reflective thinking skill was gradual.

The lesson learned from this study was that grading and assessing student learning can be simultaneously enhanced with good planning. Separation of both activities often causes tensions between faculty and administration, where faculty regard assessment as an added burden. This session will provide an opportunity for participants to share their assessment experiences and learn from each other.