Accounting administrators’ perceptions of student evaluation of teaching (SET) information

Most business schools use student evaluation of teaching (SET) survey data for promotion, tenure, and merit decision‐making purposes. Since most SET questionnaires focus on students’ perceptions of an instructor rather than learning, there may be an incentive for instructors to resort to dysfunctional behavior in order to manipulate SET scores. The purpose of this article is to report the results of a survey designed to determine if such behavior occurs from an administrative viewpoint. A total of 773 administrative accounting professors were surveyed, with a response rate of 45.3 per cent. Although most administrators believe that a single numerical measure cannot capture all relevant evaluative data, they do believe that SET has caused grade inflation and they are dissatisfied with their current SET system. However, the majority of administrators would not replace the current evaluation system with an alternative evaluation system.