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Assessing accounting students’ academic performance: A case study on Romania

Accounting in Central and Eastern Europe

ISBN: 978-1-78190-938-6, eISBN: 978-1-78190-939-3

Publication date: 27 January 2014

Abstract

Purpose

We propose a research design involving the use of Bloom’s taxonomy both in facilitating the teaching–learning process and in the educator assessing students’ final grades. The latter are compared with students’ self-acknowledged grades. Testing is done by considering a sample of accounting students enrolled for the Controlling course in Romania.

Methodology/approach

The employed research methodology relies on two instruments: a questionnaire and the examination process. Cluster analysis is used in analyzing students’ grades. Determinants of students’ academic performance are discussed by using factor analysis.

Findings

Comparing students’ self-acknowledged grades with those assessed by the educator, we document the necessity of further work in enhancing students’ ability to better assess their academic performance. Questions belonging to the application and analysis levels seem to be preferred by students.

Practical implications

We raise a series of theoretical questions in the area of examination performance. The obtained results in relation to the assessment of accounting students’ academic performance and its determinants offer useful insights for accounting educators.

Originality/value of chapter

Our chapter tests the use of Bloom’s taxonomy in the context of an emerging country’s educational system that lacked consistency and faced significant challenges throughout history. We also consider two measures for students’ academic performance as perceptions upon what should be the same result of the teaching–learning process. The chapter addresses the evolutions and particularities of the Romanian academic environment in the area of economics, developing a brief analysis meant to position the testing of the proposed research design.

Keywords

Acknowledgements

Acknowledgment

The authors thank the participants at the Writing to Publish in International Accounting Journals Workshop, Prague 2011, and the 6th International Conference Accounting and Management Information Systems, Bucharest 2011, for their useful suggestions. A previous version of the chapter was included in the Proceedings of the 6th International Conference Accounting and Management Information Systems.

Citation

Bonaci, C.G., Mustaţă, R.V., Muţiu, A. and Strouhal, J. (2014), "Assessing accounting students’ academic performance: A case study on Romania", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, Leeds, pp. 279-319. https://doi.org/10.1108/S1479-3563(2013)0000013017

Publisher

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Emerald Group Publishing Limited

Copyright © 2013 Emerald Group Publishing Limited