Heterogeneous student perceptions of accounting course importance and their implications for SET reporting and use

•We examine whether SET ratings vary with perceptions of course importance (PCI).•Testing disclosed a direct association between SET ratings and PCI.•Instructor rankings based on SET ratings were found to vary with PCI.•Reporting SET ratings by PCI may enhance our understanding of student opinion.•E...

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Bibliographic Details
Published in:Journal of accounting education 2014-03, Vol.32 (1), p.1-15
Main Authors: Hall, Thomas W., Pierce, Bethane Jo, Tunnell, P. Larry, Walther, Larry M.
Format: Article
Language:English
Subjects:
Academic grading
Accountancy
College students
Faculty evaluation
Higher education
Instructor rankings
Perceptions of course importance (PCI)
Quality of education
Student attitudes
Student evaluation of teaching (SET)
Studies
Teacher evaluations
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Summary:•We examine whether SET ratings vary with perceptions of course importance (PCI).•Testing disclosed a direct association between SET ratings and PCI.•Instructor rankings based on SET ratings were found to vary with PCI.•Reporting SET ratings by PCI may enhance our understanding of student opinion.•Emphasizing the feedback of higher PCI students may improve SET diagnostic value. This research tests for an association between student perceptions of accounting course importance (PCI) and student evaluation of teaching (SET) ratings of satisfaction with instructor performance, course quality, and grading procedures. The study also investigates whether instructor rankings constructed from SET ratings vary across student groupings based on PCI. Using responses from students enrolled in introductory accounting classes at three AACSB-accredited accounting programs we find that SET ratings vary significantly with PCI. We also find that instructor rankings constructed from SET ratings vary with PCI. These findings suggest that, when heterogeneous perceptions are present, satisfying all students enrolled in a course may not be possible and that reliance on aggregated SET data may obscure important differences in student opinion. In this circumstance, disaggregating SET data by PCI and emphasizing the feedback of students holding higher (stronger) perceptions of course importance may enhance SET diagnostic value.
ISSN:0748-5751
1873-1996
DOI:10.1016/j.jaccedu.2014.01.001