Recommended accounting education articles, monographs and selected books on assessment:

(Note: the articles listed below from the 1998 to current Issues in Accounting Education are available via the electronic journal option for AAA publications.)

1.) Issues in Accounting Education journal articles:

Akers, M.D. D.E. Giacomino, and J.P. Trebby. 1997. Designing and implementing an accounting assessment program. Issues in Accounting Education 12 (2): 259-280.
The paper describes the planning and implementation of an assessment program at Marquette University. The article examines the formation of an assessment team, development of student outcomes, identification of identifiable goals, the development of measurement tools, and the identification of methods for providing feedback.

Apostolou, B.A. 1999. Outcomes assessment. Issues in Accounting Education 14 (1): 177-197.
This article provides an overview of assessment principles and summarizes some of the key research related to assessment practices. It includes an extensive bibliography that includes several references to empirical research pertaining to assessment.

Chang, O.H., and C.W. Chow. 1999. The balanced scorecard: A potential tool for supporting change and continuous improvement in accounting education. Issues in Accounting Education 14 (3): 395-412.
This article shows how the balanced scorecard system can be used to assess an accounting program's mission and objectives and serve to provide continuous improvement efforts.

DeMong, R.F, J.H. Lindgren, and S.E. Perry. 1994. Designing an assessment program for accounting. Issues in Accounting Education 9 (1): 11-27.
This article discusses problems associated with the design and implementation of an assessment program. It describes several types of measurable student outcomes and presents a matrix of methods and techniques for assessing student outcomes.

Harwood, E.M., and J.R. Cohen. 1999. Classroom assessment: Educational and research opportunities. Issues in Accounting Education 14 (4): 691-724.
This article reviews existing educational and research opportunities in the area of classroom assessment. It includes a review of the current literature and discusses how classroom assessment techniques can be used in an accounting classroom. The authors take the position that classroom assessment techniques can be used to improve accounting education.

Herring, H.C. III, and D. Izard. 1992. Outcomes assessment of accounting majors. Issues in Accounting Education 7 (1): 1-17.
This article describes an assessment process from design considerations to implementation and use of assessment results.

Kimmell, S.L., R.P. Marquette, and D.H. Olsen. 1998. Outcomes assessment programs: Historical perspective and state of the art. Issues in Accounting Education 13 (4): 851-868.
This article presents an historical perspective of assessment and accreditation processes. The paper also includes the results of a survey designed to determine the degree to which outcomes assessment has been implemented by accounting programs in colleges and universities. At the time of the study, it was determined that outcomes assessment was not as widely practiced as might be expected.

Martin, J.R., 1998. Evaluating faculty based on student opinions: Problems, implications and recommendations from Derning's theory of management perspective. Issues in Accounting Education 13 (4): 1079-1094.
This article discusses the potential flawed assumptions of using student evaluations to assess teaching.

Rama, D.V., S.P. Ravenscroff, S.K. Wolcott, and E. Zlotkowski. 2000. Service-learning outcomes: Guidelines for educators and researchers. Issues in Accounting Education 15 (4): 657-692.
This article provides an overview of service-learning research on student outcomes related to intellectual skills, and student personal outcomes.

Stivers, B.P., J.E. Campbell, and H.M. Hermanson. 2000. An assessment program for accounting: Design, implementation, and reflection. Issues in Accounting Education 15 (4): 553-581.
This paper describes the implementation of an assessment program at a large public university. The article includes an extensive listing and description of the assessment methods and techniques employed. Several standardized examinations and methods are described. The authors also discuss 18 lessons learned during the planning, implementation, and use of the assessment program.

2.) Program/Institution Assessment--General:

Astin, A.W. 1991. Assessment for Excellence: The Philosophy and Practice of Assessment and Evaluation in Higher Education. New York: The American Council on Education/Macmillan Series on Higher Education.
This volume discusses the state of the art in assessment at the beginning of the 1990s. Astin also discusses assessment design and provides guidance on how to analyze assessment data. Assessment is explored at both a conceptual and practical level. The appendix summarizes some of the basic statistical tools and procedures for analyzing assessment data.

Palomba, C.A., and T.W. Banda. 1999. Assessment Essentials: Planning, Implementing, and Improving Assessment in Higher Education. San Francisco: Jossey-Bass.
The book provides a very readable guide to the development of an assessment program. It offers a thorough review of the current practices in the area of assessment. The authors provide information on such topics as developing assessment plans, selecting methods and approaches, choosing appropriate surveys and focus groups, and analyzing and using assessment results.

3.) Program Assessment--Accounting:

Gainen, J. and P. Locatelli. 1995. Assessment for the new curriculum: A guide for professional accounting programs. Sarasota, FL: American Accounting Association.
This monograph is a comprehensive guide for planning and implementing an assessment program for an accounting program. It effectively argues the importance of assessment in the early chapters. Chapters 4 through 11 provide a step-by-step process for developing, implementing, using, and evaluating an assessment program.

Hindi, N. and D. Miller. 2000. A survey of assessment practices in accounting departments of colleges and universities. Journal of Education for Business 75 (5): 286-290.
The article reports the results of a 1999 survey of accounting chairs at colleges and universities. It identifies assessment methods and techniques used by accounting departments, describes the focus of assessment processes, and reports how outcomes of assessment activities were used.

4.) Classroom Assessment--General and Accounting:

Angelo, T.A. and P.K. Cross. 1993. Classroom Assessment Techniques: A Handbook for College Teachers. 2nd Ed. Jossey-Bass Higher and Adult Education Series. San Farncisco: Jossey-Bass.
This work focuses on tools that instructors can use to assess student learning in the classroom. The book is a practical toolkit for faculty members interested in improving the teaching and learning that occurs in the classroom. Step-by-step procedures for using and adapting classroom assessment techniques (CATs) are included.

Angelo, T.A. 1998. Classroom Assessment and Research: An Update on Uses, Approaches, and Research Findings. New Directions for Teaching and Learning, No. 75. San Francisco: Jossey-Bass.
This volume follows-up the 1993 work by Angelo and Cross. It provides further discussion of CATs and discusses research findings related to classroom assessment.

5.) Assessment--Selected Professional Programs:

American Association of Colleges of Pharmacy.
This website is a comprehensive guide intended to assist colleges and schools of pharmacy to maintain and improve a plan for assessment. Although designed specifically to help these schools meet accreditation requirements, it contains a comprehensive description of various types of assessment data that may be used to assess and document student learning. Several of the clinical-based issues are similar to the problem-based approaches used in accounting programs.

Ben-David, M.F. 2000. The role of assessment in expanding professional horizons. Medical Teacher 22 (5): 472-477.
This article describes objective structure clinical examination, the portfolio, and hi-tech simulations. The discussions about the portfolio and hi-tech simulations have relevance to developing assessment methods for the rapidly evolving accounting curriculum.

Traacy, S.M. G.J. Marino, and K.M. Richo. 2000. The clinical achievement portfolio: An outcomes-based assessment project in nursing education. Nursing Educator 25 (5): 241-6. This article describes the clinical achievement portfolio as a tool for documenting continuous improvement of student clinical learning. The portfolio was introduced to stimulate reflective thinking and measurement of clinical learning in an undergraduate nursing program.

Return to Home Page