Grade Inflation Trends in the Principles of Financial Accounting Class Before, During, and After the COVID-19 Disruption: DEIB, Course Delivery Modalities, and Faculty Employment Status

Abstract

This study considers grade inflation before, during, and following the COVID-19 disruption within a Diversity, Equity, Inclusion, and Belonging (DEIB) framework focusing on the first principles of financial accounting class. Findings indicate that there was an identifiable trend of grade inflation before the pandemic alongside a significant marginal effect concurrent with the COVID-19 disruption followed by a return to normality in the post-pandemic timeframe. Importantly, the disaggregated data demonstrated no significant variations across course modality and instructor employment status with respect to the studied sub-groups of students providing evidence that grade inflation does not have an inequitable impact.