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Formative assessment in accounting education and some initial evidence on its use for instructional sequencing

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  • Curtis, Susan M.

Abstract

Formative assessment (FA) provides instructors and students with feedback to improve learning. Across a variety of education settings FA is one of the most effective classroom interventions for improving student learning outcomes. Yet the accounting education literature is almost devoid of any work related to FA. One barrier for developing FA in accounting education is the significant background knowledge needed to implement FA successfully. The purpose of this paper is to provide some of that background. The paper includes conceptual discussion from the general education literature to explain how FA improves learning and discussion of research that has identified features that affect the efficacy of FA practice. One of these features is how instructors use FA data to adjust instruction. An empirical study illustrates that accounting educators can use FA data to inform a decision about instructional sequencing. Instructional sequencing principles have been used to develop new accounting curricula and courses, and accounting education research has used empirical data to inform an instructional sequencing decision. The current study tests, using a sample of introductory accounting students, alternate versions of two FA tasks to determine which version is better for identifying deficiencies in student learning outcomes. Results suggest that one version of each task is better for identifying deficiencies, but an adjustment to instructional sequencing may be needed to ensure efficacy of one of the tasks, depending on how the FA practice is implemented.

Suggested Citation

  • Curtis, Susan M., 2011. "Formative assessment in accounting education and some initial evidence on its use for instructional sequencing," Journal of Accounting Education, Elsevier, vol. 29(4), pages 191-211.
    • Handle: RePEc:eee:joaced:v:29:y:2011:i:4:p:191-211
    DOI: 10.1016/j.jaccedu.2012.06.002
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    References listed on IDEAS

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    1. Johnson, Benny G. & Phillips, Fred & Chase, Linda G., 2009. "An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence," Journal of Accounting Education, Elsevier, vol. 27(1), pages 30-39.
    2. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    3. Marriott, Pru & Lau, Alice, 2008. "The use of on-line summative assessment in an undergraduate financial accounting course," Journal of Accounting Education, Elsevier, vol. 26(2), pages 73-90.
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    1. Blondeel, Eva & Everaert, Patricia & Opdecam, Evelien, 2024. "Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety," The British Accounting Review, Elsevier, vol. 56(4).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Analysis of trends in the accounting education literature (1997–2016)," Journal of Accounting Education, Elsevier, vol. 41(C), pages 1-14.
    3. Amy Ehinomen Eremionkhale & Mya Eveland & Shelby Frost & J. Todd Swarthout, 2023. "Online Interactive Pedagogical Tools for the Principles of Microeconomics Curriculum," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 49(1), pages 113-127, January.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    5. Ellis, Jennifer Butler & Riley, Mark E. & Shortridge, Rebecca Toppe, 2015. "Incorporating face-to-face peer feedback in a group project setting," Journal of Accounting Education, Elsevier, vol. 33(4), pages 317-331.

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