A Framework for Examining the Evaluative Function of Accounting Learning Activities.

Albert H. Frakes; Michael F. Foran

doi:10.2308/tar-4500617

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A Framework for Examining the Evaluative Function of Accounting Learning Activities.

Albert H. Frakes¹; Michael F. Foran²

¹ Associate Professor, Washington State University 1 · ² Associate Professor, University of Texas, Arlington 2

The Accounting Review 1978

ABSTRACT: A theoretical framework is presented that decomposes educational evaluation into four functional types. The framework is used to (1) examine the evaluation function of learning activities typically found in undergraduate accounting courses and (2) to investigate the behavioral justification for the use of some learning activities in evaluation of student performance. The analysis provides accounting educators with insights into the role of learning activities in evaluating student performance. Educators stand to attain a better understanding of the strengths and weaknesses of their evaluation practices, the rationale for such practices, and the ways in which evaluation practices can be extended and improved.

DOI: 10.2308/tar-4500617
Volume: 53 (1)
Pages: 148-154
Language: en
Export: BibTeX
Sources: openalex crossref