Abstract This study examines the association between introductory accounting course objectives and the grading methods used in these courses. The educational literature provides evidence of a relation between the way students are evaluated in courses and what students learn. For example, higher-order learning skills are difficult to assess with objective testing methods. Consequently, courses that rely on objective tests are not likely to stimulate higher-order learning, regardless of course objectives. The paper reports data collected from examinations, syllabi and mail surveys provided by 45 accounting programs. Results of the study indicate that (1) the majority of course grades are determined by objective exams, (2) the content of these exams focuses almost exclusively on procedural and conceptual questions that address lower-order learning skills, and (3) programs that consider concepts to be the most important objective of introductory courses rely less on exams and more on projects in grade determination, rely less on multiple choice questions and more on essay questions in exams (significant at the 0.1 level) and use more conceptual rather than procedural questions in their exams relative to programs that consider procedures to be the most important objective. These results provide limited support for the conclusion that accounting programs modify their grading methods to conform with the objectives perceived to be most important for introductory courses. Nevertheless, the basis for student evaluation remains heavily skewed toward objective testing methods that provide little ability to evaluate higher-order learning skills.
Ingram et al. (Sun,) studied this question.