The Effectiveness of Usage of Online Multiple Choice Questions on Student Performance in Introductory Accounting
ISSUES IN ACCOUNTING EDUCATION Vol. 32, No. 4 November 2017 pp. 1–17 DOI: 10.2308/iace-51722
17 Pages Posted: 17 Apr 2019
Date Written: November 1, 2017
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.
Keywords: multiple choice questions; formative assessment; summative assessment; online learning; accounting education
JEL Classification: I20; M41
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