Development and application of assessment standards to advanced written assignments

Antti Miihkinen*, Tuija Virtanen

*Corresponding author for this work

Research output: Contribution to journalArticleScientificpeer-review

2 Citations (Scopus)


This study describes the results of a project that focused on developing an assessment rubric to be used as the assessment criteria for the written thesis of accounting majors and the quality of the coursework during the seminar. We used descriptive analysis and the survey method to collect information for the development work and to examine the effect of the rubric on learning. We find that the rubric has a positive effect on students’ understanding, self-assessment, confidence, and integration. We contribute to the extant literature by adding to prior work that has examined factors that can improve students’ learning outcomes. By synthesizing theories on approaches to learning and self-regulation, and combining them with literature on self-efficacy and social/academic integration, we bring conceptual clarity to the elements of learning in a course, which consist of written assignments and the accompanying group work. The paper demonstrates a way to help university students to learn via explicit assessment rubrics, and thus offers novel ideas for accounting educators.

Original languageEnglish
Pages (from-to)121-159
Number of pages39
JournalAccounting Education
Issue number2
Early online date6 Nov 2017
Publication statusPublished - 4 Mar 2018
MoE publication typeA1 Journal article-refereed


  • Assessment
  • assurance of learning
  • rubric
  • written assignments

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