The use of objective testing in first-year undergraduate accounting courses

Abstract

The paper describes the findings of a survey on the use of objective testing (OT) within first-year undergraduate accounting courses within the United Kingdom. A key finding was that, although there is widespread use of OT, it is carried out in contexts which are unable to ensure quality. This paper highlights issues of quality in the provision of OT and provides a case study of how OT can be used effectively, both educationally and managerially. The paper also identifies areas for further research and, importantly, areas where institutions may benefit from collaboration in the use of OT.

Keywords:

• objective testing
• accounting
• higher education
• assessment
• information technology