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Psychometric methods in accounting education: a review, some comments and implications for accounting education researchers

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  • Angus Duff

Abstract

Psychometric instruments are widely used in accounting education research (Herring et al., Issues in Accounting Education, 4(1), 48-57, 1989; Benke and Street, Accounting Education: an international journal, 1(1), 33-45, 1992). Problems with the reliability of scores produced by such instruments have led to difficulties in interpreting the results of applied research (Schriesheim et al., Journal of Management, 19, 385-417, 1993). This paper has three aims. The first is to present a rationale for including information about the measurement properties of research instruments used in published accounting education research. Information regarding the reliability and validity of item scores is useful to readers, journal editors and reviewers - especially when the research topic addresses changes in educational policy and processes. Second, problems encountered with questionnairebased research are presented and current practice in accounting education is reviewed. Third, construct validation is discussed in respect of measurement validity and factor analytic methods. The paper concludes with suggestions for improving contemporary practice in accounting education research.

Suggested Citation

  • Angus Duff, 2001. "Psychometric methods in accounting education: a review, some comments and implications for accounting education researchers," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 383-401.
    • Handle: RePEc:taf:accted:v:10:y:2001:i:4:p:383-401
    DOI: 10.1080/09639280210135812
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    References listed on IDEAS

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    1. John Horn, 1965. "A rationale and test for the number of factors in factor analysis," Psychometrika, Springer;The Psychometric Society, vol. 30(2), pages 179-185, June.
    2. Angus Duff, 1999. "Access policy and approaches to learning," Accounting Education, Taylor & Francis Journals, vol. 8(2), pages 99-110.
    3. Henry Kaiser & John Caffrey, 1965. "Alpha factor analysis," Psychometrika, Springer;The Psychometric Society, vol. 30(1), pages 1-14, March.
    4. Ledyard Tucker & Charles Lewis, 1973. "A reliability coefficient for maximum likelihood factor analysis," Psychometrika, Springer;The Psychometric Society, vol. 38(1), pages 1-10, March.
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    Cited by:

    1. Jon Lyons, 2006. "An exploration into factors that impact upon the learning of students from non-traditional backgrounds," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 325-334.
    2. Nigel Brown, 2006. "The development of a questionnaire assessing metacognitive patterns of students majoring in accounting in higher education," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 301-323.
    3. Marann Byrne & Barbara Flood & Pauline Willis, 2002. "The relationship between learning approaches and learning outcomes: a study of Irish accounting students," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 27-42.

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