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Heterogeneous student perceptions of accounting course importance and their implications for SET reporting and use

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  • Hall, Thomas W.
  • Pierce, Bethane Jo
  • Tunnell, P. Larry
  • Walther, Larry M.

Abstract

This research tests for an association between student perceptions of accounting course importance (PCI) and student evaluation of teaching (SET) ratings of satisfaction with instructor performance, course quality, and grading procedures. The study also investigates whether instructor rankings constructed from SET ratings vary across student groupings based on PCI. Using responses from students enrolled in introductory accounting classes at three AACSB-accredited accounting programs we find that SET ratings vary significantly with PCI. We also find that instructor rankings constructed from SET ratings vary with PCI. These findings suggest that, when heterogeneous perceptions are present, satisfying all students enrolled in a course may not be possible and that reliance on aggregated SET data may obscure important differences in student opinion. In this circumstance, disaggregating SET data by PCI and emphasizing the feedback of students holding higher (stronger) perceptions of course importance may enhance SET diagnostic value.

Suggested Citation

  • Hall, Thomas W. & Pierce, Bethane Jo & Tunnell, P. Larry & Walther, Larry M., 2014. "Heterogeneous student perceptions of accounting course importance and their implications for SET reporting and use," Journal of Accounting Education, Elsevier, vol. 32(1), pages 1-15.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:1:p:1-15
    DOI: 10.1016/j.jaccedu.2014.01.001
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    References listed on IDEAS

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    2. Alexandra-Maria Drule & Irimie Emil Popa & Razvan Nistor & Alexandru Chis, 2014. "Quality of the Teaching Process and its Factors of Influence from the Perspective of Future Business Specialists," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(37), pages 827-827, August.

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