Evaluación continua en el área de contabilidad/finanzas

Abstract

This paper analyzes the best way to carry out the continuous assessment (CA) in the accounting/finance area. The study follows three steps: (1) We collect the CAs employed in the eight subjects of the accounting/finance area. These eight subjects suppose most of the accounting/finance core subjects in the Economy and Business and Administration degrees at the University of Alicante (UA). We establish common factors and main difficulties for the development of a successful CA system. (2) We survey our students about the way they are evaluated in one of the first studies (as far as we know) to do that in the accounting/finance area. From the survey, the students exhibit a clear preference to provide increasing value to the CA regarding the final exam. (3) We develop a quantitative analysis that relates the CA achievement and the subject performance. Our results show a strong and significant contribution of the CA in the final marks of our students.