In their comprehensive book, Palomba and Banta (1999, p. 1) described assessment as "a process that focuses on student learning, a process that involves reviewing and reflecting on practice as academics have always done, but in a more planned and careful way." Major questions that could be addressed through assessment include:

• How well does our accounting program achieve its curricular goals and objectives?
• Which curricular objectives need additional focus in our accounting program?
• Which competencies do our students exhibit that can we promote to potential employers or other constituencies?
• Does our accounting program meet accreditation requirements for assessment and continuous improvement?
• How well does my course achieve its curricular goals and objectives?
• What are the learning outcomes of my course?
• Should I redesign my course activities to increase or decrease emphasis on certain student competencies?
• Does a particular educational activity contribute to student learning?
• How do the goals and objectives of my course relate to the goals and objectives of the accounting program?

• Apostolou (1999, pp. 177-178) reviews literature related to motivations for outcomes assessment.
• Wehlburg (1999) provides quick advice on "getting the ball rolling" in assessment.
• Holyer (1998) discusses need for assessment and establishment of common educational standards.
• Gainen and Locatelli (1995, Introduction and Chapter 1) provide an assessment framework and thorough discussions of the purposes of assessment in the context of accounting education.

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