Design and Conduct Assessments

The design of assessments involves selecting assessment techniques as well as making decisions about assessment timing, sampling, and information storage. Assessment techniques are the methods used to collect information about student characteristics or actual learning outcomes. The conduct includes the actual application of assessment techniques, including appropriate ethical consideration of human subjects and research standards.

There is a wide range of available assessment techniques including: surveys, interviews, focus groups, standardized tests, professional exam results, analysis of program or course design, analysis of student coursework products, student portfolios, and a variety of classroom assessment techniques. Assessment techniques may be used to collect information from students, alumni, employers, recruiters, faculty, or others. In addition to collecting their own data, accounting programs can often access data (e.g., alumni surveys or placement information) that is collected at the university or college level. Also, educators can monitor the assessment literature to learn about new assessment techniques or applications.

Because of the wide variety of available assessment techniques, there are many opportunities for accounting programs or individual professors to choose methods to suit their particular needs. In evaluating alternative assessment techniques, educators need to consider costs and reliability as well as relevance to educational objectives.

As a programmatic level, the design and conduct of assessments requires administrative coordination. Administrative requirements include planning assessment methods, budgeting and allocating resources, and assigning responsibility for collection and storage of assessment information.

References to specific sources of information about assessment methodologies:

  • Apostolou (1999) summarizes literature on the validity and reliability of assessment techniques and on alternative measurement methods.
  • Palomba and Banta (1999) provide in-depth discussions of a range of assessment methods and issues including criteria for selecting techniques, course versus program assessment, quantitative versus qualitative approaches, longitudinal designs, and technology-enhanced assessment.
  • Gainen and Locatelli (1995, Chapters 5, 8-9) provide detailed descriptions of administrative and measurement issues in an accounting program context.
  • Angelo and Cross (1993) provide numerous classroom assessment techniques with step-by-step procedures and application examples.
  • Erwin (1991, Chapters 4-6) provides guidelines for selecting among assessment instruments, including relationship of methods to educational objectives, reliability, and validity, including the design of new assessment instruments. He also discusses sampling issues, assessment timing, direct and indirect costs, and methods for storing and maintaining assessment information.
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