This study, conducted in a US setting, examines the importance of group dynamics that emphasize cooperative team building through the proposed grouping strategy called Customized Assessment Group Initiative (CAGI). CAGI is a student grouping strategy designed to operationalize the mutual accountability concept central to the definition of teams by Katzenbach and Smith [(1993). "The wisdom of teams: Creating the high performance." Boston, MA: Harvard Business Press]. Spanning two semesters and using a sample of sophomore students in the Introductory/Principles of Accounting class, I implement CAGI in a five-stage process to show students' performance differences between the conventional grouping technique and the CAGI grouping strategy, thereby highlighting the potential pedagogical value of CAGI in the classroom. The findings demonstrate that CAGI has the heightened capacity to enhance substantially and improve concretely students' performances. I strongly believe that CAGI could be promising to accounting and other business school students at a university where emphasis is placed on "teamship" and not just group membership.