Reliability Analysis Of An Evaluation Rubric For University Accounting Students: A Learning Activity About Database Use

Main Article Content

Adelaida Ciudad-Gomez
Jesus Valverde-Berrocoso

Keywords

Rubrics, Competence, Reliability, Financial Accounting, Higher Education, Performance-Based Assessment

Abstract

This study aims to analyze the reliability of the internal consistency of a rubric proposal to evaluate an undergraduate university course activity. The analysis is carried out within a model of training and competency assessment.

The study involved 47 second-year students enrolled in the course entitled Statements Business Information as part of their Degree in Finance and Accounting programmed.

To evaluate the internal consistency of their rubrics, the authors have used Cronbach's Alpha. In all, they worked with 72 cases for a total of four analyzed variables.

The results show that the rubric headings proposed have good internal consistency (? = 0.771) so that the different items can be said to be interrelated and can therefore be combined into a single total score.

Taking these results into account, it can be concluded that the rubric is a reliable instrument for assessing the achievement attained by students through the use the criteria evaluated by the proposed activity.

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