e-journal
Rethinking MBA accounting module teaching, assessment and curriculum design
Purpose – The purpose of this paper is to investigate Master of Business Administration (MBA)
students’ performance in handling alternative types of accounting questions in order to generate
some insights for future MBA accounting module teaching and assessment design.
Design/methodology/approach – The paper employs two approaches: first, statistical analysis is
used on a large sample of MBA students’ accounting modules results on two different types of
questions. Second, common problems are identified from the assessments and summarized for analysis.
Findings – There is a statistically significant difference in performance between two types of
assessment methods. The difference can be logically explained from analyzing the common problems
identified in MBA students’ accounting assessment scripts.
Research limitations/implications – This paper provides only preliminary findings for the
purpose of “rethinking” of future MBA accounting module design. Further work is required to
investigate the impacts of MBA students’ personal characteristics, e.g. year of working experience,
first degree discipline, etc. on their accounting module performance.
Practical implications – This paper provides some important practical insights that suggest that
the current MBA accounting module design “may be” incorrect in terms of topic coverage, delivery
schedule and expectation.
Originality/value – The paper will initiate a new debate on how future MBA accounting modules
should be, and how to teach and assess it.
Keywords Master of business administration, Accounting, Curriculum development, Assessment
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