Study Regarding the Knowledge Assessment Methods Used in Universities – Accounting

Author:Associate Prof. Mădălina DUMITRU, Ph. D.; Associate Prof. Andrei STANCIU, Ph. D.; Univ. Prof. Aurelia ŞTEFĂNESCU, Ph. D.

JEL:M41

DOI:

Keywords:knowledge assessment, accounting, syllabus, learning community, performance

Abstract:
Assessment is important both from the administrative point of view and for the accumulation of knowledge and competences by the students. Different assessment forms can lead to different perspectives of the ones assessed. In the same time, the change of the emphasis from teaching to learning and from writing to active involvement in the classroom, directing the didactic process towards a generation of young persons which grew up in a digital age, lead to the evolution of the assessment methods. The preparation of the students for the transfer from the academic to the professional environment, as well as for accessing the qualities specific to the accounting profession, directed the research towards the analysis of the methods of continuous assessment of the students’ knowledge in the accounting domain. The results showed the use of a varied range of continuous assessment methods. The activity during the tutorials, the written/practical tests and the presence are the continuous assessment methods used at the level of all the disciplines in the study domain accounting. For most of the disciplines, the continuous assessment represents 30 - 50% of the final mark. In the same time, the results of the study show the focus of the academic environment on deepening, developing and strengthening students’ knowledge in order to integrate successfully in the accounting profession. \r\n\r\n\r\n\r\n

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