IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v29y2011i4p191-211.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575112000322
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2012.06.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. 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.
    2. 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).
    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Litherland, Kate & Carmichael, Patrick & Martínez-García, Agustina, 2013. "Ontology-based e-assessment for accounting: Outcomes of a pilot study and future prospects," Journal of Accounting Education, Elsevier, vol. 31(2), pages 162-176.
    2. Bertheussen, Bernt Arne, 2014. "Power to business professors: Automatic grading of problem-solving tasks in a spreadsheet," Journal of Accounting Education, Elsevier, vol. 32(1), pages 76-87.
    3. Javier Márquez & Laura Lazcano & Carmen Bada & José Luis Arroyo-Barrigüete, 2023. "Class participation and feedback as enablers of student academic performance," SAGE Open, , vol. 13(2), pages 21582440231, May.
    4. 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.
    5. Keith Lownie & Fiona A. E. McQuarrie, 2014. "Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 83-98, March.
    6. Marriott, Neil & Stoner, Greg & Fogarty, Tim & Sangster, Alan, 2014. "Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research," The British Accounting Review, Elsevier, vol. 46(3), pages 264-280.
    7. Afrogha, Olufolakemi & Oladele, Femi & Wright, Olatunde, 2020. "Influencing Factors On Academic Performance In Bowen University: The Perceptions Of Accounting Undergraduate Students," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 120-140, September.
    8. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    9. Simon Hussain & Lana Liu & Yue Wang & Lingyan Zuo, 2015. "Journal Rankings, Collaborative Research and Publication Strategies: Evidence from China," Accounting Education, Taylor & Francis Journals, vol. 24(3), pages 233-255, June.
    10. Jean Lin Seow & Premila Gowri Shankar, 2018. "Effects of team-skills guidance on accounting students with lone wolf tendencies," Accounting Education, Taylor & Francis Journals, vol. 27(3), pages 309-332, May.
    11. Braun, Karen W., 2013. "Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course," Journal of Accounting Education, Elsevier, vol. 31(4), pages 400-429.
    12. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    13. 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.
    14. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    15. Palazuelos, Estefanía & San-Martín, Paula & Montoya del Corte, Javier & Fernández-Laviada, Ana, 2018. "Utilidad percibida del Aprendizaje Orientado a Proyectos para la formación de competencias. Aplicación en la asignatura «Auditoría de cuentas»," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 150-161.
    16. Fanya Filipova & Daniela Georgieva & Bistra Nikolaeva Nikolova & Reni Petrova & Iliyan Hristov, 2017. "Problems and Prospects of Accounting Education," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 136-177.
    17. Churyk, Natalie Tatiana & Eaton, Tim V. & Matuszewski, Linda J., 2024. "Accounting education literature review (2023)," Journal of Accounting Education, Elsevier, vol. 67(C).
    18. Ayres, Douglas & Stanfield, Jason, 2019. "Pulling it all together: ACME trailers, a costing case," Journal of Accounting Education, Elsevier, vol. 46(C), pages 72-88.
    19. Meyer, Michael J. & Meyer, Teresa S., 2014. "Accounting case search: A web-based search tool for finding published accounting cases," Journal of Accounting Education, Elsevier, vol. 32(4), pages 16-23.
    20. 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:29:y:2011:i:4:p:191-211. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.