SDCA Journal of Accountancy

Abstract

This research provides a study to the efficiency of using a multiple-choice test format in promoting and assessing a high order thinking skills among the Accounting students. It attempts to provide enough evidence to show that MC test format is indeed a great assessment tool for Accountancy students through eliminating the disadvantages of the MC test format and focusing on enhancing the proper preparation of the later to conform with the level of skill that tertiary level of education shall stimulate. The study provides evidence from previous studies with regards to the efficacy of the multiple-choice test format as an assessment tool for a high order thinking skills. It tries to connect different studies from a brief explanation of high order thinking skills according to Bloom and was revised afterwards by Anderson to some results of the efficiency of MC test format as an assessment tool that stimulates and promotes high order thinking skills. The prior is some preliminary evidence that attempt to support the study. Also, the research compares the performance of the BSA students, in an MC test format with the traditional test format. The results showed a huge difference between the scores in the pre-test (traditional test format) having an average of 82% and post-test (MC test format) with an average of 44% that was supported by a t-test with a p value of 2.0069. Therefore, while there could be some misconceptions with MC test format, it could still be a successful assessment tool for high order thinking skills. But the absolute effectiveness of the MC test format lies on the preparation of the examiner where it is aligned to the level of skills that the tool wants to assess.

Keywords: Multiple choice test format; higher-order thinking skills; academic performance; BS Accountancy students.