Abstract
This study examined factors that can affect peer evaluation of a student learning group in a cooperative learning environment in the introductory financial accounting course. A regression analysis indicates that accounting majors and students with higher grade point averages (GPAs) received higher peer evaluations than other majors and those with lower GPAs. This finding implies that accounting educators could enhance the success of cooperative learning by including an accounting major and/or a high-GPA student in each learning group. The analysis also suggests that higher group homework grades and higher class participation grades are associated with higher peer evaluations. This finding implies that accounting educators could increase students' contributions to group work by emphasizing class participation and group homework.

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