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Measuring the Problem-Solving Abilities of Accounting and Other Business Students: A Comparison and Evaluation of Three Methods

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  • Stuart H. Jones
  • Ronald A. Davidson

Abstract

The accounting profession requires accounting graduates to operate in a complex and often rapidly changing environment. Consequently, they must develop problem-solving skills to enable them to function in situations that are unfamiliar or ambiguous. We describe a test of three measures of problem-solving ability, including two measures of linguistic performance (Idea Density and Grammatical Complexity) and one of cognitive complexity (Paragraph Completion Test, PCT), used previously in several accounting studies. Subjects were senior undergraduate accounting and business students at a large AACSB-accredited Canadian university. Examination questions taken from different business courses were categorized as either structured or unstructured using the method developed by Shute (1979 Accounting Students and Abstract Reasoning: An Exploratory Study, Sarasota, Florida: American Accounting Association). We confirm that students with a high level of cognitive complexity, as measured by the PCT, performed at a superior level on unstructured questions, as found in previous studies. We find also that Idea Density makes the same differentiation, but Grammatical Complexity does not.

Suggested Citation

  • Stuart H. Jones & Ronald A. Davidson, 2007. "Measuring the Problem-Solving Abilities of Accounting and Other Business Students: A Comparison and Evaluation of Three Methods," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 65-79.
    • Handle: RePEc:taf:accted:v:16:y:2007:i:1:p:65-79
    DOI: 10.1080/09639280600826034
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    Citations

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    Cited by:

    1. Wolcott, Susan K. & Sargent, Matthew J., 2021. "Critical thinking in accounting education: Status and call to action," Journal of Accounting Education, Elsevier, vol. 56(C).
    2. Keith Lownie & Fiona A. E. McQuarrie, 2014. "Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses," Accounting Perspectives, John Wiley & Sons, vol. 13(1), pages 83-98, March.
    3. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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