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

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  • 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
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    References listed on IDEAS

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    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. 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.
    3. 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.
    4. 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.
    5. repec:bla:ecorec:v:75:y:1999:i:231:p:348-57 is not listed on IDEAS
    6. 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.
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    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).

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