Michael J. Krause MS, CPA, (NY & IN), Professor Emeritus, Le Moyne College

To accomplish a project’s desired learning outcomes, a well-designed rubric becomes the principal task organizer and the key student motivator. During project development or during a prototype test, the rubric could contain broad generally described tasks.

However, once an author/instructor has obtained experience with a learning event, the rubric can best function with exact performance tasks especially when assignments target undergraduate beginning accounting students. With more advanced academic study and relevant work (intern) experience, undergraduate beginning accounting students are better able to benefit from the alternative of broadly defined general rubric tasks.

This report documents a four-year evolution of a single project’s rubric design from broadly defined tasks to more specific ones. After studying student outputs, witnessing student behavior and analyzing student survey responses, this study concludes that a rubric with detailed specific performance tasks promotes the best learning experience in a beginning accounting course(s).

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