MPAcc Classroom Teaching Quality Assessment: Single Indicator Or Overall Indicator?

Performance evaluation is the basic part in the business management it doesn't matter in the company or public institution, so all the organizations pay much attention on the performance evaluation. The scholars at home and abroad and companies were and are looking for the performance evaluation methods, the balanced score card (BSC) is one of them. The BSC attract much attention of the theorists and the enterprisers, and in the applying process many problems about the BSC appears. The BSC theory is applied in the assessment scale about the teacher performance evaluation in school.In order to satisfy the market demand, the postgraduate education in our school has attached importance to the professional-degree postgraduate education which is mainly on practice. So persons begin to follow the performance evaluation of professional-degree postgraduate education closely. Classroom session is the basic connection, so the teaching quality assessments about it can affect the teacher performance evaluation. This paper review the theory and the practice about the teacher performance evaluation, the BSC theory and some papers about classroom teaching quality assessments firstly, and then introduce the classroom teaching quality assessment scale of Jinan University MPAcc. After that the paper makes an empirical test to explore whether there is difference when using single indicator or overall indicator to evaluate teachers. The result shows that there is absolute difference but there isn't relative difference between the two indicators. It explains it's different when evaluate teacher classroom teaching quality using the single indicator or the overall indicator, but it's same if make ranks of the teacher performance depending the two indicators. At last put forward some policy recommendations for improving the MPAcc classroom teaching quality assessment.The research meaning of this paper is standing the education angle and using empirical method to test the difference between single indicator and overall indicator when they are used in performance evaluation. Firstly it broadens the empirical research filed of performance evaluation, secondly it supply some theory references for classroom teaching quality assessments in accounting education especially the MPAcc.