Using Rubrics to Assess Accounting Learning Goal Achievement

Abstract

This paper illustrates the development and use of rubrics to improve the learning assessment process and enhance the teaching-learning relationship. We highlight the multidimensional benefits of rubrics as valuable tools for student assessment (grading), course assessment (at the instructor level), and program assessment (at the administrator/curriculum committee/accreditation level). Moreover, rubrics may improve qualitative feedback on learning to students and instructors. Development of effective rubrics is framed in terms of learning goals, measurable learning outcomes, choice of assessment vehicle/assignment, and use of data collected from rubrics for feedback and/or improvement. The paper then offers an example set of rubrics designed to assess student achievement of three learning goals common to many undergraduate accounting programs: accounting measurement, research, and critical thinking. This paper may prove useful for instructors looking to use rubrics to improve the teaching-learning process and concurrently evaluate learning goal achievement for course or program assessment. As an auxiliary benefit, the use of scoring rubrics may simplify grading, as well as data collection in documenting assurance of learning for accreditation purposes.

Assessment in accounting education

“…MCQs were also found to have a positive impact on performance in examinations. Schaefer and Stevens (2016) advocate the use of rubrics in promoting student learning. They highlight the benefits of using rubrics in, among others, course assessment.…”

The Ethics Interview: Can a Single Interview Exercise Help Students Experience the Benefits of Professional Engagement?

“…Our review of student papers and reflections is based on a rubric, Appendix B, that corresponds to the learning objectives listed in the Introduction. Rubrics enhance learning and reduce bias and subjectivity by providing "a systematic approach to measuring learning outcomes" (Schaefer and Stevens 2016). The rubric contains a criterion related to ethical challenges faced by the business world in general (accounting-related careers), plus a criterion related to any ethical challenges faced by the interviewee.…”

The impact of professional accountancy organizations on the quality of accounting education

“…The researcher [5] points out that a very important component for entering the accounting profession has been created in many educational institutions around the world, which is considered to be an academic discipline. The authors [6] have suggested that rubrics that can be applied can be useful and valuable to achieve the expected results. They managed to introduce some important elements such as the measurement of accounting content, the methodology of scientific research in the field of accounting as well as critical thinking.…”