Proceedings

comprehension level questions was unexpected. As an overall conclusion, students
earn their grade based on the first four levels in Bloom’s taxonomy, evaluation
problems’ solving being less accessible for them.
When considering gender clusters we notice that male students base their grade
mostly on questions belonging to the application level while female students equally
rely on questions belonging to the application and analysis levels (Panel B). These
results proving that female students find it easier to reach the analysis level questions
are consistent with them outperforming male students.
Students who went to high schools with an economic profile seem to rely on
application and analysis also, while students with no economic background prefer the
application level question (Panel C). These is no longer consistent with the later
outperforming the former.
Previous working experience in the field of accounting doesn’t seem to differentiate
students when it comes to forming their grade, questions belonging to the application
level being preferred by both students who have it and those who don’t (Panel D).
This is also the case when considering students’ satisfaction related to the accounting
specialization (Panel G).
Some differences are also found when considering students’ intention of developing
future careers in the field of accounting and their status of accounting students. More
precisely, students planning on pursuing an accounting career and those who became
accounting students as a result of their own desire equally rely on questions belonging
to the application and analysis levels (Panel E and F). Meanwhile, students who do
not plan on pursuing an accounting career and those who became accounting students
due to other factors than their own desire mostly rely on questions belonging to the
application level (Panel E and F).
Overall, the obtained results show that students mostly base their final grade in
Controlling on questions belonging to the application and analysis levels, while
evaluation questions are rarely correctly solved. The mean percentage recorded for the
evaluation level is only 3%, while the maximum points that could be obtained on this
level represent 10% out of the total final grade.
CONCLUDING REMARKS
We will further synthesize the main findings of our study while also identifying some
research perspectives.
Results being obtained when comparing students’ self-acknowledged grades with
those assessed by the educator, even though correlated, represent an indicator showing
that further work could be done in order to enhance students’ ability to better assess
their real academic performance. This of course is based on the consideration that
grades being assessed by the educator, which are not considered to represent the
supreme truth either, should be less biased than those self-acknowledged by students
who for sure tend to be subjective. Developing students’ ability to better assess their
accounting knowledge as well as abilities and skills might be helpful for them when
searching for a job that optimizes their characteristics and expectations.
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