Creating a Cheat-Proof Testing and Learning Environment: A Unique Testing Opportunity for Each Student

Purpose The subject area of the assignment is accounting education and testing techniques. Methodology/approach This paper details an effective method to create individualized assignments and testing materials. Using a spreadsheet (Microsoft Excel), the creation of the unique assignments and answer keys can be semi-automated to reduce the grading difficulties of unique assignments. Findings Because students are using a unique data set for each assignment, the students are able to more effectively engage in student to student teaching. This process of unique assignments allows students to collaborate without fear that a single student would provide the answers. As tax laws (e.g., credit and deduction phase-outs, tax rates, and dependents) change depending on the level of income and other factors, an individualized test is ideal in a taxation course. Practical implications The unique assignments allow instructors to create markedly different scenarios for each student. Using this testing method requires that the student thoroughly understands the conceptual processes as the questions cannot be predicted. A list of supplementary materials is included, covering sample questions, conversion to codes, and sample assignment questions. Originality/value This technique creates opportunities for students to have unique assignments encouraging student to student teaching and can be applied to assignments in any accounting course (undergraduate and graduate). This testing method has been used in Intermediate I and II, Individual Taxation, and Corporate Taxation.