Impact of group exams in a graduate intermediate accounting class

Cooperative learning techniques have been found to be quite successful in a variety of learning environments. However, in university-level accounting courses, investigations of the efficacy of cooperative learning pedagogical methods have produced mixed results at best. To continue the search for a cooperative learning method that is effective in accounting education, this study examines the use of group exams in a graduate intermediate accounting class. We provide evidence of a number of positive effects. Average scores on group exams were consistently higher than average scores on exams taken in individual format. Students adapted to the new assessment format rapidly and effectively. Further, students found the experience positive and believed they had improved important skills such as communication, time management, and teamwork. While some evidence of a free-rider effect and negative behavior associated with it was found in the beginning, this behavior was apparently temporary.