The objective of this paper is to demonstrate existing educational and research opportunities in the area of Classroom Assessment. Classroom Assessment is an ongoing process whereby professors and their students work together to collect accurate and timely information about what students are learning in a particular subject. The raison d'e^tre of Classroom Assessment is to discover what potentially can and should be done to improve student learning, thereby developing the talents of both professors and students. This paper provides an extensive review of the literature and a discussion of the process of Classroom Assessment, tailored to the needs of accounting professors. Thus, this paper provides the tools by which accounting professors can take advantage of both the educational and research opportunities.

The theoretical basis and motivation for Classroom Assessment, together with the shared excitement of those who use it, provide strong reason to believe that Classroom Assessment has the potential to improve accounting education. Recent and continuing efforts to improve accounting education give accounting professors both the motivation and comparative advantage they need to make significant contributions to an emerging area of research in Classroom Assessment. This paper calls for greater care when following the process of Classroom Assessment and when designing experiments to increase our understanding of it.

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