Do Students Perform Differently Under A Dual-Pass Assessment Policy? The Case of FAR110 and FAR160

Abstract

Recent assessment reforms in higher education have increasingly emphasised the need to strengthen academic standards, consistency and accountability in the evaluation of student performance. One such reform is the implementation of dual-pass assessment policies, which require students to achieve a minimum passing standard in both ongoing assessment and final examinations. Despite their growing adoption, empirical evidence on how such policies influence student performance, particularly in accounting education, remains limited. This study aims to examine whether student performance differs following the introduction of a dual-pass assessment policy in core accounting courses. The study focuses on two introductory accounting courses, FAR110 and FAR160, at Universiti Teknologi MARA (UiTM) Sabah Branch, where the policy was implemented in the March–August 2025 semester. A quantitative quasi-experimental before–after design was employed. Student performance data were obtained from institutional academic records and included ongoing assessment marks, final examination scores, overall course results and pass–fail outcomes. Descriptive statistics were used to summarise performance before and after the policy implementation, while inferential analyses, including independent samples t-tests and chi-square tests, were conducted to determine the statistical significance of observed differences. The findings indicate that student performance improved following the implementation of the dual-pass policy. Students assessed after the policy recorded higher mean scores and a substantially higher course pass rate. A statistically significant association was also found between assessment policy status and pass outcomes. Analysis of failure patterns further showed an increase in students passing both assessment components and a reduction in failures involving both components. Overall, the findings suggest that the dual-pass assessment policy may promote more balanced engagement with continuous and summative assessment, supporting improved attainment of minimum competence in accounting courses.