Skip to content

This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Close
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Incorporating prompt engineering into the accounting curriculum
    • Create a dynamic to-do list with Excel’s checkboxes
    • Another way to manage authentication texts
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • Paper tax refund checks on the way out as IRS shifts to electronic payments
    • IRS keeps per diem rates unchanged for business travel year starting Oct. 1
    • Details on IRS prop. regs. on tip income deduction
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • Paper tax refund checks on the way out as IRS shifts to electronic payments
    • Practice mobility update: New NASBA tool tracks changes for CPAs
    • IRS keeps per diem rates unchanged for business travel year starting Oct. 1
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC accepting Professional Accounting Fellow applications
    • SEC names new chief accountant
    • SEC ends legal defense of its climate rules
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • AICPA unveils new QM resources to help firms meet Dec. 15 deadline
    • 8 steps to build your firm’s quality management system on time
    • Auditing Standards Board proposes a new fraud standard
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Business outlook brightens somewhat despite trade, inflation concerns
    • AICPA & CIMA Business Resilience Toolkit — levers for action
    • Economic pessimism grows, but CFOs have strategic responses
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Extra Credit
Extra Credit Cover

What to do if students don’t like their grades

Three accounting academics offer advice on how to handle grade change requests.

By Sarah Ovaska
May 10, 2022

Please note: This item is from our archives and was published in 2022. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

May 10, 2022

CPA Town Hall: How to generate exam awareness early on

April 12, 2022

How to make lectures interesting

April 12, 2022

Legislation introduced in Senate to recognize accounting as a STEM field in K-12 education

TOPICS

  • Accounting Education

One of Janet Samuels’s Arizona State University accounting students approached her this year about poor grades, noting he’d gotten caught up in the social aspects of college and subsequently hadn’t done well in Samuels’s class. Could she, he wondered, offer some extra credit so that he could bring the grade up?

The answer was no, but the inevitable scenario is one that Samuels, CPA (inactive), Ph.D., has faced plenty of times in the 20-plus years she has taught accounting. She has developed processes to deal with this, from including opportunities for extra points that are universally offered to a class, to offering clarity about grading calculations and ensuring everyone in her classes is treated equitably.

“You try to respond very positively to the students saying, ‘It’s great that you are refocusing your efforts on academics, because that is why you’re here,'” Samuel said. “‘But on the other hand, it wouldn’t be equitable to the other students who made the deadlines and who studied for the exam.'”  

We spoke to Samuels and others in higher education settings about how they handle requests from students for grade changes or adjustments. Here’s their advice:   

Be open to discussions. Everyone makes mistakes, and that’s one reason why James Long, CPA/ABV, CGMA, Ph.D., listens to his students when they raise concerns about the grading of a test at Auburn University’s School of Accountancy, where he is a professor.

By having an honest and respectful exchange, Long has at times realized a test question was unclear and opened the door for multiple or more nuanced answers. In those cases, he’ll often issue partial credit and ensure adjustments are made for the entire class.

“Professors aren’t perfect, and students generally understand that,” he said. “When you frame it from an equity perspective, it’s a win for you and the student when they point out a mistake and you correct it.”

Advertisement

More often, however, the discussion reveals that the student still hasn’t grasped the concept they’re being tested on. Long then has the chance to go over accounting principles with the student one-on-one to help them understand.

“To me, the key is to be open to the discussion, to let the students know you are on their side and want them to do well, but that you also hold them to high standards,” Long said.

Use your syllabus. Ensuring that students have equal opportunities is paramount, and having a clear and transparent explanation in the syllabus about grading goes a long way in heading off requests for changes later on, said Lori Jackson, CPA, an accounting instructor at Michigan State University’s Broad College of Business.

Jackson goes over the grading process on the first day of classes, and that clarity strengthens the trust between her and her students.

“Address these grading issues at the beginning,” she said. “If you don’t, it’s going to get in the way of your relationship between you and your students.”

Build in extra opportunities. Jackson doesn’t offer extra credit to individual students upon request, in line with her department’s policies.

But that doesn’t mean there aren’t chances for students to get extra points. She lists opportunities in her syllabus at the start of the semester for students to listen to guest speakers or lecturers for extra points.

Advertisement

This approach puts the onus on students, she said, and avoids scenarios where complaining students get chances their fellow students wouldn’t. It also allows her, when a student approaches her at the end of a semester taking issue with a grade, to inquire if he or she took advantage of known ways to earn extra points.

Give grade updates. Samuels takes time before the deadline for dropping classes to update students on how they’re doing. Even though the grading system she uses is available to students and explained in detail at the start of the semester, she has found that reaching out individually to students has enormous benefits. Many college campuses utilize learning management systems that are used across the campus, so that students and instructors have familiarity with how grades are determined. When Samuels teaches large classes, where she might have several hundred students in a lecture, she uses technology and email tools to make the task easy, and in line with student privacy regulations.

For those who are behind, Samuels can start up a discussion about how to improve or, if they’ve fallen too far behind, let students decide if they’re too overextended and should drop the class.

“My job as a teacher isn’t to assign grades,” Samuels said. “My job as a teacher is to help them learn the material so that they can earn the grades they want in the course.”

Framing it that way, she said, shows students that the responsibility rests with them to meet the expectations. She also requires that students use her grade sheet to calculate their anticipated grade before meeting with her, so that they are well aware of where they stand and they can then discuss during the meeting what the student needs to do to improve.

Samuels suggests professors take time to reach out as well to students who are doing well. Too often, interactions come when students are doing poorly, but dropping a note to a student who is doing well can spark further engagement. This approach was particularly appreciated when teaching during the pandemic, when many students were learning virtually or were socially isolated. Having that extra interaction with a professor was meaningful, she said.

Refer students for help if needed. Some students asking for grade changes may indeed be dealing with extraordinary situations, whether those scenarios involve mental health challenges, financial pressures, family issues, or disabilities that make classroom settings challenging.

Advertisement

In those cases, it’s important to reach out to the campus offices that are better equipped to help students in crisis, Long said. Auburn University has a program called Auburn Cares expressly for that purpose.

“I am always available to have the initial discussion with a student, but when they communicate that there are underlying ‘crisis’ circumstances, I get them to Auburn Cares as quickly as I can because they are trained to help students beyond just lending an empathetic ear,” Long said.

Samuels also keeps a list of the various people and programs on campus that can help struggling students in her office, including lists of university resources to evaluate disability accommodations requests and student health or mental health resources. That way, she can easily pull up the information to pass on to a student or reach out herself if the situation warrants that approach.

While it’s important for faculty to listen to students about issues with grades, it’s ultimately up to students to apply themselves, Samuels said. She sees a lot of parallels to the auditing work she did at the start of her career, where an auditor strives for a good working relationship with a client but ultimately is required to hold the company up to well-defined standards.

“I will do as much as I can to help them learn,” she said about her students. “But ultimately, I’m accountable to society, for making sure these students have learned something and that grade represents something.”

— Sarah Ovaska is a freelance writer based in North Carolina. To comment on this article or to suggest an idea for another article, contact Courtney Vien at Courtney.Vien@aicpa-cima.com.

Advertisement

latest news

September 24, 2025

Paper tax refund checks on the way out as IRS shifts to electronic payments

September 24, 2025

Practice mobility update: New NASBA tool tracks changes for CPAs

September 23, 2025

IRS keeps per diem rates unchanged for business travel year starting Oct. 1

September 22, 2025

Managing teams, managing time: The importance of setting expectations

September 19, 2025

Details on IRS prop. regs. on tip income deduction

Advertisement

Most Read

MAP Survey finds CPA firm starting pay on the rise
IRS finalizes regulations for Roth catch-up contributions under SECURE 2.0
NASBA, AICPA release proposed revisions to CPE standards
Congress passes act allowing tax relief when a state declares disaster
IRS releases draft form for tip, overtime, car loan, and senior deductions
Advertisement

Podcast

September 25, 2025

Professional liability risks related to Form 1065, CPA firm acquisitions

September 18, 2025

‘We’re still the thinkers’ — a reminder for tax pros in the AI era

September 11, 2025

Strong storytelling helps speakers deliver ‘medicine’ without the aftertaste

Features

Calming nervous clients nearing retirement
Calming nervous clients nearing retirement

Calming nervous clients nearing retirement

7 retirement tips for small firm CPAs
7 retirement tips for small firm CPAs

7 retirement tips for small firm CPAs

Building a better CPA firm: Stepping up service offerings
Multi-colored plus signs

Building a better CPA firm: Stepping up service offerings

2025 tax software survey
Smiley, frowney, and neutral faces for Tax Software Survey.

2025 tax software survey

FROM THIS MONTH'S ISSUE

Flip out with the latest Tech Q&A

The September Technology Q&A column shows how to create dynamic to-do lists with Excel's checkboxes and also how to set up multifactor authentication texts that don't rely on phones. Flip through both items and view a video walkthrough in our digital format. 

From The Tax Adviser

August 30, 2025

2025 tax software survey

August 30, 2025

Are you doing all you can to keep the cash method for your clients?

July 31, 2025

Current developments in S corporations

July 31, 2025

Paid student-athletes: Tax implications for universities and donors

MAGAZINE

September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
June 2025

June 2025

June 2025
May 2025

May 2025

May 2025
April 2025

April 2025

April 2025
March 2025

March 2025

March 2025
February 2025

February 2025

February 2025
January 2025

January 2025

January 2025
December 2024

December 2024

December 2024
November 2024

November 2024

November 2024
October 2024

October 2024

October 2024
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Coming soon: Learn about important news

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2025 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.