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developed of norm-referenced tests (Gulliksen, 1950; Lord & Novick, 1968), and in the late 1960s tests with a different purpose were being introduced: criterion-referenced tests, which required new approaches for de ning content, selecting items, evaluating tests, and using test scores, and new challenges such as setting performance standards (ie passing scores) and reporting test score information (see, for example, Hambleton & Novick, 1973), began to appear Of course, today, 38 years after I began my doctoral studies, the world of testing looks very different In 2, Professor Drasgow and Ms Mattern write about many of the new item types that are being introduced, in part because of the need and interest in measuring higher level cognitive skills, but also because more options have become available with tests administered at computers In 3, Professor van der Linden addresses new test designs computer based test designs, and the power of psychometric modeling Professor Luecht addresses multi-stage test designs in his chapter, another computer-based test design that is being implemented widely Testing today is no longer the administration of a xed form of a multiple-choice test that every examinee sees at the same time For 80 years the accountants in the US did just about that by providing examinees with two opportunities a year to pass a two-day licensure exam (the Uniform CPA Exam) Today, these same examinees could take the examination on any of 240 days a year, at a computer, and when they feel they are ready, and the examination itself consists of both multiple-choice items and simulations that require examinees to work through accounting problems that mimic real job situations with scoring that incorporates patterns of responses across component parts of the simulations (see the last chapter by Breithaupt, Mills, and Melican for more details) It is a different world for examinees in accounting and nearly all other assessment elds today because of the testing innovations taking place Widely used statistics today are much more sophisticated than those used in 1966 Today, a good psychometrician needs to be familiar with item response theory (IRT), both binary and polytomous IRT response models, and how they are applied (Hambleton, Swaminathan, & Rogers, 1991) This topic alone would take a newcomer to the eld of educational assessment at least a year to learn well Item response theory, in principle, provides a way to build tests that are content and statistically optimal for examinees, and provides a straightforward basis for comparing examinees to each other and to performance standards even though examinees may have taken tests that differ widely in dif culty and length Of course too, now psychometricians must learn generalizability theory (Brennan, 2001), extensions of factor analysis known as structural equation modeling (Byrne, 1998), and other multivariate statistical procedures Criterion-referenced testing methods today are widely used, and provide a basis for constructing tests that are intended to provide content-referenced score interpretations Finally, laptops and desk top computers have replaced punch cards and computer tapes, and the internet opens up the world for effective communications and a wide range of improvements in assessment.



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A payroll system that is just as popular as outsourcing is the in-house computerized system Payroll software is very inexpensive, as it is now bundled with accounting software that costs just a few hundred dollars More comprehensive systems that can be used for large numbers of employees are much more expensive, but are a cost-effective solution for large entities The basic process flow for an in-house computerized payroll process is shown in Exhibit 13 A fully automated process involves the review and verification of hours worked and other changes as entered by the employees, followed by the processing and printing of payroll reports, filing of direct deposit information and payroll taxes, and the distribution of paychecks The flowchart assumes a complete automation of all key payroll functions For example, a computerized timekeeping system is assumed This system, as described in 2, requires employees to run a badge through a time clock that can reject the scan if the employee is clocking in at the wrong time or attempting to work during an unauthorized overtime period By using such a system, the payroll process is considerably reduced at the front end, with the payroll staff only having to investigate missing badge scans Also, the process flow assumes that employees can make their own deduction and address changes through an interface to the payroll software, so that the payroll staff only has to review these changes Further, the process flow assumes that the timekeeping database used by the time clock computer feeds directly into the in-house payroll software, which eliminates the keypunching of payroll data If any of these automation elements are not present, then the process flowchart appears as a mix between in-house computerization and a manual system, which is shown later in Exhibit 15 There are several key differences between the automated in-house system shown in Exhibit 13 and the outsourced solution shown earlier in Exhibit 11 One difference is that an in-house system requires the payroll department to file several tax returns, which would otherwise have been filed by the payroll supplier These include the quarterly federal tax return, the annual federal unemployment tax return, and annual W-2 forms to employees There may also be a variety of state reports to file Further, an in-house system that uses direct deposit requires the payroll staff to create a database of direct deposit information and send it to the company s bank, which uses it to process direct deposits to employees; this would have been handled by a payroll supplier Third, the in-house payroll database must be backed up and stored, which is normally handled by the payroll supplier Finally, an in-house system requires the payroll staff to summarize all tax deposits, fill out remittance forms, and file payments with the federal and state governments at regular intervals Consequently, no matter how much control a company may feel it has by using an in-house computerized system, the payroll staff will have a number of additional tasks to perform Controls for the in-house computerized payroll process are noted in Exhibit 14 Based on the assumption that a computerized timekeeping system is being used, we further assume that there are no controls required for timekeeping activ-.





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