THE ACCOUNTING EXCHANGE.
This article focuses on the evaluation of student aptitude and student accomplishment in accounting. The best measure of student aptitude available was the scores on the battery of tests weighted as indicated by the coefficients of regression. The first step in the process was to set up an aptitude score for each of the 850 students in the accountancy course. This score consisted of the results of the battery of tests weighted. Eight groups of twelve students were then found whose aptitude scores indicated that they were approximately equal so far as their possibilities were concerned. There were eight instructors in the course and each one of these groups was composed of students who had studied under a different instructor. The total accomplishment score of the students in each group was taken as the measure of teaching efficiency of the instructors. Furthermore, the whole rating is based upon two fundamental assumptions. The first assumption is that the aptitude score actually measures accounting aptitude, and the second assumption is that the accomplishment test given actually measures accounting accomplishment.
- DOI
- 10.2308/tar-8596393
- Volume
- 4 (3)
- Pages
- 194-197
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref