Why Use Multiple-Choice Questions on Accounting Certification Examinations?

摘要: ABSTRACT With the continued growth in popularity of professional certification examinations has come increasing interest composition and equity questions on such tests. Multiple-choice (MC) are easier to grade than constructed response (CR) questions, but MC best type question use important examinations? This paper attempts answer this question, using sample data from a number university accounting classes. In an empirical study across domain 10 separate classes nearly 450 students, we found only weak relationship between performance CR portions Consequently, findings suggest that based solely may not be testing applicants at same level as tests might. Gender bias did appear issue study. Key words: Multiple choice test formats, examinations, gender Data availability: available third author INTRODUCTION The literature suggests is to, desired by, employees, employers, organizations. Potential personal benefits individuals who earn include (1) pride accomplishment, (2) official recognition recipient's knowledge, (3) enhanced career advancement opportunities, (4) impetus improve work communication skills, (5) increased job security, (6) ability qualify for sensitive governmental or corporate areas, (7) financial remuneration (Grigsby, 2000; Summerfield, 2008). Employers also gain when they encourage their employees obtain certifications. Benefits independent metric with which screen applicants, knowledgeable force, assurance continuing education greater currency field, employee understanding matters concepts beyond immediate descriptions, availability objective criteria award raises promotions, rationale dismissing repeatedly fail (Christensen, 1998). Finally, often accrue organizations offer certifications, including stature sanctioning organization, tailor specific technical strengths weaknesses takers, provide feedback relevant parties, revenues examination fees Like many other professions, field wide range societies concomitant Table 1 provides examples, listed alphabetically by name. One oldest most respected-the certified public accountant (CPA) credential-has programs "teach to" exam sometimes judged basis pass rates students it (Jackson, 2006). If important, then so types used them. Test developers themselves have least one common: these assessments fair unbiased, accurately equitably measure applicants' knowledge subject area. cases, can classified either: machine-gradable, multiple-choice several possible alternative answers each essays, simulations real-world problems, computational problems. …