Self- and Peer-Assessment: Evidence from the Accounting and Finance Discipline

Omaima A. G. Hassan, Alison Fox and Gwen Hannah

Accounting Education, 2014, vol. 23, issue 3, 225-243

Abstract: Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current study contributes to the literature by examining the accuracy and construct validity of self- and peer-assessment by accounting students. It also investigates students' views about these exercises. The findings show that whilst the self- and peer-assessment of students appear to be neither accurate nor valid, the students are positive about the impact of these procedures on their learning experience. These findings indicate that, although instructors might not rely on self- and peer-assessment as measures of students' performance for the purpose of summative assessment, the exercise may prove useful for formative assessment because it can promote a wide range of transferable skills.

Date: 2014
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DOI: 10.1080/09639284.2014.905259

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