Course‐Embedded Assessments for Evaluating Cross‐Functional Integration and Improving the Teaching‐Learning Process

Within its broad business perspective competency, the AICPA indicates that schools should evaluate the extent to which students are able to apply crossfunctional academic training. This paper describes an effort at one university to assess students' development of a cross‐functional view of business. Based on our experiences with iterative revisions in the assessment process over four years within a single course, this paper offers a case study of the process of defining a competency, specifying intended learning outcomes, selecting course‐embedded assessment methods, evaluating the results, and using that information to guide changes in the teaching‐learning process. In addition to addressing some important dimensions of common techniques used to assess an individual student's learning, this article also illustrates the use of scoring rubrics in the assessment process. This paper is relevant not only to those who are interested in cross‐functional integration, but also to accounting educators who are interested in assessment and assurance of learning practices in courses that are not integrative in nature.