Self-, peer- and professor assessment using rubrics in accounting

Additionally, the students’ perception regarding the peer assessment approach was collected. A sample of 52 undergraduate accounting students enrolled in a research methodology class from a public university in Brazil. A tool called “workshop” from Moodle LMS were used during in-class activity of creating an academic abstract. The student was required to post their own abstract and do a self-assessment, using a rubric, on his/her own posted abstract as well assess two other students’ abstract anonymously. An additional assessment was done by the instructor using the same rubric and compared to the students’ assessment. The result shows that the self-assessment and peer-assessment are not statistically different, but they underrated themselves relative to the instructor. The results also show that student's perception of the importance of the peer assessment as a valuable tool for the learning process. The results are partially consistent with the literature. We conclude that the peer evaluation is a valuable tool for critical thinking and may help the education institution to assess the large number of assignments with small cost. The results of self and peer assessments do not demonstrate consistency with the results of instructor’s assessment and may be due to the training of the students, quality of the rubric, and maturity differences of the students and instructors. Keywords: Self-assessment, Peer-assessment, Teacher-assessment, rubrics