Assessing the Teaching Quality of Accounting Programmes: An evaluation of the Course Experience Questionnaire

Abstract

In recent years, measuring the efficiency and effectiveness of higher edu cation has become a major issue. National governments are now demanding greater public accountability for funds invested in the sector, resulting in the emergence of various performance indicators relating to both teaching and research. The Course Experience Questionnaire (CEQ) was developed to measure the perceived quality of teaching in degree programmes. It evolved from research that identified curriculum, teaching and assessment as key determinants of students' approaches to learning and, in turn, the quality of their learning outcomes. The CEQ data are intended for use in making comparisons within fields of study over time and/or across institutions. However, no European study has reported on its suitability to evaluate teaching within an accounting programme. This paper outlines the development of the CEQ and confirms its reliability and construct validity for use in the accounting discipline in an Irish context.