Measurement Of Student Ability To Problem Solve In Accounting

Abstract

This paper describes the development and evaluation of a test used to measure accounting-specific problem solving skills in business students in an effort to assess the outcome of a significant curricular revision in the principles of accounting series. In response to suggestions by the Accounting Education Change Commission (AECC), the accounting faculty at a small, urban university changed the content and method of teaching principles of accounting. Since a review of the literature did not produce an appropriate instrument for measuring problem solving in accounting that could be administered within one class period and was machine scorable, the authors developed the Accounting Problem Solving Test (APST) and evaluated its reliability and validity. Results provided consistent and strong support that the APST is a reliable and valid instrument for assessing problem solving ability specific to the subject domain of accounting. Further use and testing for validity are warranted in situations where teachers are interested in assessing their students’ abilities to problem solve in accounting given changes in teaching strategies.