Toward a Theory of the Assessment Process at Business Schools

Abstract

ABSTRACT A movement that began in the 1980’s as a critique of the purpose and quality of public education led to the requirement that all colleges and universities that receive federal funds must create and implement formal assessment plans to measure student learning. Based on the literature review of assessment practice, we developed a theoretical model of the assessment process at universities in the United States. In particular, we defined four stages in the process that are recommended for effective assessment programs: design, measure, report, and change. We collected data through a large-scale survey of 102 baccalaureate accounting programs and tested the hypothesized relationships using AMOS path model analysis. Regardless of size (enrollment), type (Carnegie Classification), or location (geographical region) of program, the model was supported. Although data were collected from accounting programs, we believe the findings are generalizable to the assessment process of other academic programs. Implications for universities going through the assessment process as well as theoretical contributions are discussed based upon the findings of this study. Keywords: accounting, assessment, business education, empirical research