Homework problems represent a very effective teaching tool in accounting
education. My belief in this concept has only strengthened over time.
Students can learn accounting concepts by listening and reading, but their
retention increases dramatically by actually doing. Therefore, I assign a
significant amount of homework in each course. I used to encourage students
to complete homework by stating that the completion of daily homework, even
if not explicitly included as part of your grade, is highly correlated with
performance on quizzes, exams, and term projects. Students would counter,
rather convincingly, that it seemed unfair that so much effort went into
completing homework without receiving any direct credit for homework in the
course grade. It also appeared somewhat contradictory to say on the one hand
that homework is very important while on the other hand not be willing to
make homework a direct part of the course grade. Collecting and grading
homework appeared to be a reasonable solution, used by many of my peers, to
provide a direct incentive to students. However, there are several potential
drawbacks to collecting and grading student homework.
The most obvious drawback is that grading homework is time consuming and just
not very enjoyable. Grading homework gets old real fast especially in lower
level accounting courses where the problems seem more routine and students'
handwriting can be pretty ugly. Another important drawback relates to
timing. Ideally, the instructor should go over the homework immediately
after the homework is completed while the concepts are still fresh in the
student's mind. Homework should be reviewed in such a way that students are
able to make corrections to their work, learning from their mistakes. Yet,
this is difficult if the homework is to be handed in for a grade upon
completion. If the homework is reviewed in class after it is completed, but
before it is handed in, the instructor cannot differentiate the work
completed before class and that copied down during the in-class review.
Sure, students can be required to make a copy of their completed homework,
but this is a hassle for students and a frustration for faculty as students
inevitably forget. A third drawback to grading homework is that it rewards
the end product, correct homework, rather than the effort taken in completing
the homework. This may seem like a subtle distinction, but it has important
ramifications. If correct homework is the objective, then homework problems
need to be rotated each term to insure that students do not just simply use
other students' corrected solutions from prior terms. Rotating homework
problems becomes problematic with multiple sections and a limited number of
good problems from which to choose. Besides, if instructors have a
particularly interesting case, they will want to be able to use it over and
over. In contrast to the above objective, more often than not, my primary
objective regarding homework is to somehow encourage the learning effort
taken in completing the homework as opposed to the "correctness" of the
solution. Students learn a great deal from the mistakes made in homework.
Correctness can then be evaluated through the testing process. As accounting
education continues to address more messy real-world problems that do not
contain a "correct" solution, increasing emphasis is placed on the process as
opposed to the solution. Is there an alternative to collecting and grading
homework, that minimizes instructor time, allows for timely feedback on
homework, emphasizes effort over correctness, and still provides an effective
incentive to students for timely completion of accounting homework?
I have been using a relatively simple idea called homework reviews in my
accounting classes for several years. Student feedback has been real
positive, and I have yet to receive a negative comment from a student on the
idea. The homework review form used in class is attached as an appendix. A
separate form is used for each row of students in class. Printed below is an
explanation of the homework review included in the course syllabus.
Homework will be reviewed for completeness and effort 10 times during the
quarter. Up to five points may be earned for each homework review for a total
of 50 points. Scores are recorded by students and subsequently audited by
the instructor. You must have proof of your work (i.e., homework must be in
your possession and in your handwriting) in order to give yourself a score.
Students missing class for an excusable absence can still receive the
homework points if the completed homework is handed in to the instructor
prior to the homework due date. Homework points will not be given for
homework received after the class period in which it is due.
In my experience, the homework review has provided a strong incentive for
students in completing their homework prior to the assigned due date.
Students like getting rewarded for the effort put into homework. Students
also enjoy having direct control over a portion of their grade. The homework
review is worth about ten percent of their total course grade. Two control
factors keep students honest in self-reporting their scores. After students
report their score, the instructor randomly audits a portion of the class
(i.e., one class row). It only takes a couple minutes and provides an
opportunity to interact individually with students possibly even highlighting
a difficulty students had in completing the homework. Surprisingly, students
are more likely to understate rather than overstate their points for
completed homework. This is likely due to the second control factor peers.
Students see what other students report and hold each other accountable.
The homework review provides an incentive for timely completion of homework
while minimizing many of the drawbacks to grading homework. Faculty time is
freed up from grading homework since the entire review takes place using only
a couple of interactive minutes with students in class. Second, students
keep their completed homework facilitating the review of homework in class.
Finally, the emphasis is not on a correct solution, but rather rewards the
effort made in completing the homework. If you want to encourage students to
dedicate more time to homework while minimizing the instructor's time
evaluating homework, then the homework review may be just for you.
Homework Review
| Points |
| 5 | I completed all homework in good form. |
| 4 | I attempted all homework and completed over 80%. |
| 3 | I attempted all homework and completed over 50%. |
| 2 | I tried some homework and can prove it. |
| 1 | I certainly wish I had completed my homework. |
| 0 | Absent. |
