ABSTRACT Sometimes class-attendance is a component (or requirement) to benefit from the continuous assessment. The objective of this study is to evidence that some students seem to be getting unfairly penalized for nonattendance. To address this issue, we provide alternative assessment solutions taking into account the different profiles of the students. This study is based on the performance in online tests undertaken in a subject of Financial Accounting taught in English in two groups at Valencia University (from Spain). This subject is especially important for International Business (IB) as managers make decisions based on financial information. In this course, students learn about the legal accounting framework, from a national and IB perspective (i.e., national standards and International Financial Reporting Standards). Difficulty of course contents, students’ study time, students’ university access mark, age, and class-attendance are determining factors of the mark obtained in online tests if we take into account all the students. However, for the students whose marks are the best and second best grades, only the difficulty of course contents, study time, age and parents’ studies are significant factors. Evidence is found that attendance improves online test performance significantly for the whole group of students, yet this factor is not significant considering only the best performing students. Our findings justify that the continuous assessment system should only require a specific level of attendance if the online test performance drops below a certain grade (for instance the second best grade). That way, these students would have an extra motivation to attend classes but better performing students who are keeping best and second grades in their online tests will not get penalized if classes are missed as long as they keep performing well.

中文翻译：

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课堂出勤和在线考试结果：持续评估的思考

摘要有时出勤是从连续评估中受益的一个组成部分（或要求）。这项研究的目的是证明有些学生似乎因不上课而受到不公平的惩罚。为了解决这个问题，我们会考虑到学生的不同状况，提供替代评估解决方案。这项研究基于在瓦伦西亚大学（来自西班牙）的两组中以英语授课的财务会计科目的在线测试的表现。当管理人员根据财务信息做出决策时，该主题对国际商务（IB）尤为重要。在本课程中，学生将从国家和IB的角度（即国家标准和国际财务报告标准）了解法律会计框架。如果考虑到所有学生，课程内容的难度，学生的学习时间，学生的大学入学分数，年龄和上课率是决定在线考试中获得分数的因素。但是，对于成绩最佳和次优的学生，只有课程内容，学习时间，年龄和父母学习的难度是重要因素。有证据表明，出勤率可显着提高整个学生的在线考试成绩，但仅考虑表现最佳的学生，这一因素并不重要。我们的发现证明，如果在线考试成绩低于某个特定等级（例如次等最佳等级），则连续评估系统仅应要求特定的出勤水平。那样，