Assessing Higher Education Accounting Students: Development of the Accounting Quality Scale (AQuaS)
The International Journal of Educational and Psychological Assessment, Vol. 8, No. 1, 2011
13 Pages Posted: 30 Jun 2013
Date Written: August 1, 2011
The present study developed a scale that measures characteristics of accounting students to be successful in the course. Studies in assessment of accounting students in higher education commonly focus on the outcomes covering knowledge and skills neglecting the non-cognitive part which also needs to be emphasized. A scale was constructed based on the framework by DiGabriel (2008), Fliedner, and Mathieson‟s (2009) constructs of accounting (thinking and planning, lean culture, business experience, and human relations). It was administered to 206 college accounting students in the Philippines. A four-factor structure was supported using Confirmatory Factor Analysis (χ2=982.44, df=120, GFI=.86, RMSEA=.09) as opposed to a one-factor or two-factor measurement models. Adequate internal consistencies for each subscale were obtained with Cronbach‟s alpha values of .65, .65, .82, and .75 for thinking and planning, lean culture, business experience, and human relations, respectively. Convergent validity was also attained where the four factors were all significantly correlated, p<.05. A Rasch Partial Credit Model showed that the scale manifests a high probability of observance of the four-point scale categories. When the items were calibrated as ability free, very few items under the subscales business experience and lean culture did not fit the Rasch model. Implications of the four factors were discussed.
Keywords: Accounting Quality Scale, thinking and planning, lean culture, business
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