(592)IS FORMATIVE ASSESSMENT RELEVANT TO IMPROVE STUDENTS' LEARNING? A PRACTICAL EXPERIENCE IN MANAGEMENT ACCOUNTING

摘要

At the present, in the field of higher education, the learning of students and the results achieved in ithave gained high relevance. Nowadays, it is essential that students achieve a set of learningoutcomes in higher education, which will impact positively on learning and improving the quality ofuniversity education. The evaluation system applied may affect student learning. Traditionally, it hasbeen implementing a system of summative evaluation. However, in recent years, the benefits offormative assessment have been seen. In this sense, it is necessary to undertake studies on theexperience of students by incorporating different evaluation methods. Based on this premise, this workaims to analyze and highlight the effects of the application of different systems of evaluation (formativeand summative)in the learning process of undergraduate student. The paper presents new evidencesin the area of Management Accounting.The study focuses on students of Degree of Finance and Accounting of the University of Granada,who have studied Management Accounting 1 and 2 in the academic year 2013-14. On the firstsubject, the system of formative assessment has been applied. In the second, it has beenimplemented a system of summative evaluation. In each subject, we analyse the following variables:results achieved (grades), student engagement and satisfaction of students with the grade obtained, interms of the effort. Quantitative analysis reveals differences in these variables, between both subjects.The quantitative results are complemented by qualitative analysis. This analysis allows to know theviews of students on the two assessment systems, the potential for improvements in their learning andthe causes that motivate their satisfaction with their marks, based on their effort.In our view, the quantitative and qualitative results of this work may have practical applications in thedevelopment of teaching, improving learning and performance of students and therefore the quality ofthe higher education system.