Cumulative exam technique to enhancing students' retention ability on accounting concepts : an action study

Abstract

The Cumulative Exam Technique (CET) is a bitter-sweet method to develop mastery of topics and long-term retention of lessons learned. This approach is indeed, crucial to prepare and improve the performance of the students in the actual CPA licensure examination where topics are accumulated and questions varied and random. As what one informant shared, “It develops students’ retention of the topics. It prepares the students for the licensure examination in a way that they will get used answering comprehensive exams covering a broad range of topics”. This action study aims to evaluate the implementation of the CET in the College of Accounting Education (CAE), University of Mindanao. The researchers employed descriptive-qualitative design and gathered relevant information through a series of focused group discussions among 28 students and teachers purposely selected and interviewed to shed light on the subject matter. Adequate and appropriate mechanisms and activities were held to ensure the trustworthiness and scholarliness of this research. The researchers noted and established meaningful, vibrant and diverse views, insights and recommendations from the participants on the cumulative exam technique. Common themes about the CET include: it improves retention skill; it prepares students for the actual licensure exam; it cultivates mastery of accounting topics; it widens topic coverage; it obliges review of previous lessons; it pressures and stresses students; it develops study habits and time management and it strengthens friendship and teamwork. Conversely, evidences of weaknesses, flaws and limitations of the technique were identified and analyzed to serve as bases in the development of an action plan. Essentially, the CET is a powerful means to help students have a better recall of the knowledge and skills gained by exposing them to questions and problems over and again.

Keywords: Education, assessment, cumulative exam, qualitative study, Accountancy