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Impact of a Flexible Evaluation System on Effort and Timing of Study

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  • Parunchana Pacharn
  • Darlene Bay
  • Sandra Felton

Abstract

This paper examines results of a flexible grading system that allows each student to influence the weight allocated to each performance measure. We construct a stylized model to determine students' optimal responses. Our analytical model predicts different optimal strategies for students with varying academic abilities: a frontloading strategy for those with high academic ability and a gambling strategy for others. We test the model using data gathered from several sections of an Intermediate Accounting course offered by a Canadian university. We find that most students did make decisions that were consistent with our analytical model. Our results suggest that the flexible evaluation system does not uniformly motivate students of differing abilities and does not encourage most students to maintain effort uniformly throughout the semester.

Suggested Citation

  • Parunchana Pacharn & Darlene Bay & Sandra Felton, 2012. "Impact of a Flexible Evaluation System on Effort and Timing of Study," Accounting Education, Taylor & Francis Journals, vol. 21(5), pages 451-470, October.
    • Handle: RePEc:taf:accted:v:21:y:2012:i:5:p:451-470
    DOI: 10.1080/09639284.2011.635851
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    References listed on IDEAS

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    1. Parunchana Pacharn & Darlene Bay & Sandra Felton, 2013. "The Impact of a Flexible Assessment System on Students' Motivation, Performance and Attitude," Accounting Education, Taylor & Francis Journals, vol. 22(2), pages 147-167, April.
    2. 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.

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