Suitability of Multiple-choice Questions in Evaluating the Objectives of Academic Educational Process of Accounting Specialization

  •  Naser ALzoubi    
  •  Asma Assaf    


This study attempt to investigate and explore the use of multiple-choice questions (MCQs) at Jordanian public and private universities, from the point view of faculty member who are teaching accounting specialization and use MCQs in examinations of accountancy subjects. The study seeks to identify the extent MCQs can achieve regarding level of knowledge among students, assess the deep understanding and In-depth learning to measure and evaluate the range of learning in subjects of accounting specialization. To achieve the objectives of the study, a questionnaire designed according to the requirements of Ministry of Education in Jordan and the International Accounting Education Standard Board (IAESB).Based on analyzing responses and examining hypotheses, results clarify that MCQs are not enough tools to achieve the educational objectives concerning accounting subjects, in both theoretically and practically aspects. It was clear that there are no significant differences between the opinions of faculty members, neither public nor private universities. The study recommends that there is a need to re-consider the use of MCQs as a tool to evaluate the students’ abilities and skills in subjects of accounting specialization.

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