Assessment-Focused Pedagogical Methods for Improving Student Learning Process and Academic Outcomes in Accounting Disciplines

The objective of this study is to present and validate a pedagogical method based on practice testing and student-generated questions, delivered in a blended learning environment. The research is founded on assessment-based approaches for two consecutive management accounting disciplines (management accounting and performance measurement and control) at the most prestigious economics university in Romania. Our study is motivated by the desire to improve the student learning process, as students, in general, find management accounting difficult. The moment is especially significant given the large-scale adoption of blended learning after the COVID-19 pandemic. Data were collected for a period of two semesters, starting with the moment that marked the return to traditional learning after lockdown. A new variable labeled “consistent learning” was developed to account for student participation in these learning strategies throughout the semester. The sample comprised 107 students. Hypotheses were formulated to identify and test learning patterns within and between these disciplines using the self-determination theory. The results show that the learning outcomes are positively correlated with consistent learning, for both disciplines. Two clusters were identified: involved learners versus a voluntary non-involvement group. For all learning outcomes, the group that adopted the learning strategy had significantly better results at the end of the semester than the rest of the sample. This study provides an opportunity for professors, showing that the implementation of assessment-based learning strategies in a blended environment leads to significant improvements in student learning outcomes in related disciplines.