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This article introduces educational assessment topics and terminology to readers in business education. The outcomes-based education and accountability assessment movements in K-12 public education have raised issues and controversies that now face business schools engaging in accreditation and program improvement efforts. The current AACSB standards and their assessment components can be profitably compared with similar endeavors in other educational settings. Examples of contemporary practice in business schools illustrate the pros and cons of educational testing methods. Current controversies and pitfalls in educational assessment are discussed for the purpose of clarifying and guiding practices in post-secondary settings.

In 1993 the School of Business at a large midwestern university established a task force to redesign its introductory accounting/business course. The task force shared many goals of the contemporaneous Accounting Education Change Commission, which addressed desirable attitudes and behaviors for the profession. Although approaches to knowledge and skill development are well understood at universities, much less is known about the impact of effective accounting education on student attitudes and behavior. After implementing instructional interventions, student attitudes and study skills improved significantly over one semester. The causal relationship of attitudes and behaviors was modeled using the Theory of Reasoned Action. Self-reported behaviors were validated by external ratings and course performance. Achievement attitudes were strongly and directly influenced by subjective norms. Our results reflect positively on the activities and procedures used to create normative influences within the class. In particular, the use of teaching assistants (TAs) as positive role models was substantiated. After implementing instructional interventions, student attitudes and study skills improved significantly over one semester. The causal relationship of attitudes and behaviors was modeled using the Theory of Reasoned Action. Self-reported behaviors were validated by external ratings and course performance. Achievement attitudes were strongly and directly influenced by subjective norms. Our results reflect positively on the activities and procedures used to create normative influences within the class. In particular, the use of teaching assistants (TAs) as positive role models was substantiated.

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