IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v21y2012i5p471-487.html
   My bibliography  Save this article

Gender and Performance in Accounting Examinations: Exploring the Impact of Examination Format

Author

Listed:
  • Neal Arthur
  • Patricia Everaert

Abstract

This paper addresses the question of whether the increasing use of multiple-choice questions will favour particular student groups, i.e. male or female students. Using data from Belgium, this paper empirically examines the existence of a gender effect by comparing the relative performance of male and female students in both multiple-choice and constructed-response questions in financial accounting examinations. The study is motivated by the increasing number of students in accounting classes, changes in the gender mix in accounting classes, and debates over appropriate means of assessment. We find that female students outperform male students in answering questions in both formats, but their superiority in multiple-choice questions is diminished in comparison with constructed-response questions. This might suggest that multiple choice questions favour male students more than female students. The results hold even if we restrict the comparison to multiple-choice and constructed-response questions having the same general content (e.g. exercise type). Furthermore, the diminishing result was found both for undergraduate and postgraduate students. These results should prompt those involved in assessment to be cautious in planning the type of assessment used in evaluating students.

Suggested Citation

  • Neal Arthur & Patricia Everaert, 2012. "Gender and Performance in Accounting Examinations: Exploring the Impact of Examination Format," Accounting Education, Taylor & Francis Journals, vol. 21(5), pages 471-487, October.
    • Handle: RePEc:taf:accted:v:21:y:2012:i:5:p:471-487
    DOI: 10.1080/09639284.2011.650447
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09639284.2011.650447
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09639284.2011.650447?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Randall Krieg & Bulent Uyar, 2001. "Student performance in business and economics statistics: Does exam structure matter?," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 25(2), pages 229-241, June.
    2. William E. Becker & Carol Johnston, 1999. "The Relationship between Multiple Choice and Essay Response Questions in Assessing Economics Understanding," The Economic Record, The Economic Society of Australia, vol. 75(4), pages 348-357, December.
    3. Lee Parker, 2005. "Corporate governance crisis down under: Post-Enron accounting education and research inertia," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 383-394.
    4. repec:bla:ecorec:v:75:y:1999:i:231:p:348-57 is not listed on IDEAS
    5. Moy Yin Koh & Hian Chye Koh, 1999. "The determinants of performance in an accountancy degree programme," Accounting Education, Taylor & Francis Journals, vol. 8(1), pages 13-29.
    6. Elizabeth Gammie & Brenda Paver & Bob Gammie & Fiona Duncan, 2003. "Gender differences in accounting education: an undergraduate exploration," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 177-196.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ahmet Onay* & Serdar Benligiray, 2018. "Internal Factors Affecting Student Performance in Accounting Courses at a Vocational School," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 1(3), pages 82-90, 09-2018.
    2. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    3. Hadsell, Lester, 2020. "Not for want of trying: Effort and Success of women in principles of microeconomics," International Review of Economics Education, Elsevier, vol. 35(C).
    4. Md.Abdulla Al Mamun, 2019. "Assessing the Gender Effects on Students’ Accounting Course Performance in Bangladesh: A case study of Bangladesh University of Business & Technology," Journal of Business, LAR Center Press, vol. 4(1), pages 1-8, January.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    6. Opdecam, Evelien & Everaert, Patricia, 2022. "Effect of a summer school on formative and summative assessment in accounting education," Journal of Accounting Education, Elsevier, vol. 58(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    2. W. Robert Reed & Stephen Hickson, 2011. "More Evidence on the Use of Constructed-Response Questions in Principles of Economics Classes," International Review of Economic Education, Economics Network, University of Bristol, vol. 10(2), pages 28-49.
    3. P. Everaert & N. Arthur, 2012. "Constructed-response versus multiple choice: the impact on performance in combination with gender," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 12/777, Ghent University, Faculty of Economics and Business Administration.
    4. Tracey Mcdowall & Beverley Jackling, 2006. "The Impact of Computer-Assisted Learning on Academic Grades: An Assessment of Students' Perceptions," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 377-389.
    5. Maliheh Mansouri & Julie Rowney, 2014. "The Dilemma of Accountability for Professionals: A Challenge for Mainstream Management Theories," Journal of Business Ethics, Springer, vol. 123(1), pages 45-56, August.
    6. María Paz Espinosa & Javier Gardeazabal, 2013. "Do Students Behave Rationally in Multiple Choice Tests? Evidence from a Field Experiment," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 9(2), pages 107-135, July.
    7. McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J., 2010. "Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 31-50.
    8. Md.Abdulla Al Mamun, 2019. "Assessing the Gender Effects on Students’ Accounting Course Performance in Bangladesh: A case study of Bangladesh University of Business & Technology," Journal of Business, LAR Center Press, vol. 4(1), pages 1-8, January.
    9. Paul Wells & Paul De Lange & Peter Fieger, 2008. "Integrating a virtual learning environment into a second‐year accounting course: determinants of overall student perception," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(3), pages 503-518, September.
    10. Sara Moggi & Gina Rossi & Chiara Leardini, 2019. "How to be accountable to local stakeholders: A lesson from savings banks," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(2), pages 35-67.
    11. Ross Guest, 2013. "Towards Learning Standards in Economics in Australia," Economic Papers, The Economic Society of Australia, vol. 32(1), pages 51-66, March.
    12. Aila VIRTANEN & Tuomo TAKALA, 2016. "Accountability Of Corporate Boards In Finland," Management Research and Practice, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 8(1), pages 5-24, March.
    13. Muñoz, Juan Sebastián, 2014. "Re-estimating the Gender Gap in Colombian Academic Performance," IDB Publications (Working Papers) 4762, Inter-American Development Bank.
    14. P. Fahad & P. Mubarak Rahman, 2020. "Impact of corporate governance on CSR disclosure," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 155-167, September.
    15. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    16. Nixon Chan & Peter E. Kennedy, 2002. "Are Multiple‐Choice Exams Easier for Economics Students? A Comparison of Multiple‐Choice and “Equivalent” Constructed‐Response Exam Questions," Southern Economic Journal, John Wiley & Sons, vol. 68(4), pages 957-971, April.
    17. Andrzej Piosik & Marzena Strojek-Filus & Aleksandra Sulik-Górecka & Aleksandra Szewieczek, 2019. "Gender and Age as Determinants of Job Satisfaction in the Accounting Profession: Evidence from Poland," Sustainability, MDPI, vol. 11(11), pages 1-24, May.
    18. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    19. Thompson, Alexi S. & Jager, Abigail L. & Burton, Robert O., Jr., 2012. "Do Men and Women Perform Differently on Different Types of Test Questions?," 2012 Annual Meeting, February 4-7, 2012, Birmingham, Alabama 119771, Southern Agricultural Economics Association.
    20. Ken Rebeck & Carlos Asarta, 2011. "Methods of Assessment in the College Economics Course," Chapters, in: Gail M. Hoyt & KimMarie McGoldrick (ed.), International Handbook on Teaching and Learning Economics, chapter 16, Edward Elgar Publishing.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:21:y:2012:i:5:p:471-487. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.