The Effectiveness of Usage of Online Multiple Choice Questions on Student Performance in Introductory Accounting

Abstract

In this paper we investigate the effectiveness of an online learning resource for introductory financial accounting students using a suite of online multiple choice questions (MCQ) for summative and formative purposes. We found that the availability and use of an online resource resulted in improved examination performance for those students who actively used the online learning resource. Further, we found a positive relationship between formative MCQ and unit content related to challenging financial accounting concepts. However, better examination performance was also linked to other factors, such as prior academic performance, tutorial participation, and demographics, including gender and attending university as an international student. JEL Classifications: I20; M41.

Assessing the use of computer-based assessment-feedback in teaching digital accountants

“…Our study, therefore, extends the limited literature on CBAF in accounting education by providing evidence of how undergraduate students perceive and prefer the use of CBAF in assessing their academic progress to paper-and-pencil assessment and delayed handwritten feedback. Further, the findings contribute to accounting education knowledge in the 21 st Century by illustrating the role of CBAF in enhancing learner learning and filling the attainment gap and therefore the development of employability skills in the digital future (Einig, 2013;Litherland et al, 2013;Massoudi et al, 2017). This research also provides evidence that the principles of using IT innovation to integrate e-Assessment with e-Feedback-feedforward to assess students' performance and to provide timely and detailed feedback-feedforward report on their academic achievements and to diagnose and analyse their strengths and weaknesses.…”

“…This research describes a case study where CBAF was introduced into some accounting modules at a Management School of a British university. There is no doubt that the use of CBAF is one of the fastest areas of growth in accounting education literature (see, Einig, 2013;Massoudi et al, 2017;Mihret et al, 2017;Litherland et al, 2013). However, their potential to accounting educators' practice worldwide remains yet to be explored for teaching the digital accountants in the digital age in general, with few exceptions (see, Aisbitt & Sangster, 2005;Al-Htaybat et al, 2018;Marriott, 2009;Marriott & Lau, 2008;Marriott & Teoh, 2012a, 2012b.…”

Impact of students’ performance in the continuous assessment methodology through Moodle on the final exam

“…The results are inconclusive. Massoudi et al (2017) find a positive relationship between formative online multiple choice questions and a better examination performance. However, Martí Ballester & Orgaz (2011) find evidence that as the course advances and the complexity of the subject increases, the use of interactive questionnaires loses efficiency, and no improvement is observed for those students who take them over those who do not take them.…”

“…According to existing research, there are mixed results regarding the impect of online questionnaires on the final exam in accounting courses (Martí Ballester & Orgaz, 2011;Fuertes, Gil de Albornoz & Viciano, 2015;Massoudi et al, 2017). The findings of our study evidence that there are different students' profiles depending on the evolution of their performance in the questionnaires and that a worse performance in the final exam is related to a particular student profile-i.e, surprisingly as it may be, those students who have improved their performance in the final units tests.…”

“…In Financial Accounting, interactive questionnaires have been used as a selfassessment tool in different experiences (Martí Ballester & Orgaz, 2011;Fuertes, Gil de Albornoz & Viciano, 2015;Merello & Zorio, 2016;Massoudi et al, 2017).…”