Student performance on computer-based tests versus paper-based tests in introductory financial accounting: UAE evidence

Samy Garas, Zayed University
Mostafa Hassan, Qatar University

Document Type

Article

Source of Publication

Academy of Accounting and Financial Studies Journal

Publication Date

1-1-2018

Abstract

© 2018, Allied Academies. This study examines whether the use of technology-based assessment tool affects the examinations' scores of students from both genders. The study, therefore, ascertains whether the mode of student testing (computer-based or paper-based) in an introductory-level financial accounting course impacted students' scores (a direct measure of learning). In doing so, the study relies on experimental design wherein the type of examination is being controlled together with other contextual variables such as timing of the exam, instructors, and the gender of students. The sample consists of 78 students undertaking financial accounting courses at Zayed University during the summer semester. A simple difference in means statistics test shows that there is no statistically significant difference between the students' paper-based and computerbased scores. However, benchmark regression analysis showed that males performed better than females on CBT, and females outperformed males on PBT. The paper provides evidence from the Gulf region as of how technology-based assessment is affected by the gender, which matter needs to be addressed by university instructors working in Middle East universities.

ISSN

1096-3685

Publisher

Allied Business Academies

Volume

22

Issue

2

First Page

1

Last Page

14

Disciplines

Business | Education

Keywords

Examination mode, Financial accounting, Gender, United Arab Emirates

Scopus ID

85054898817

Indexed in Scopus

yes

Open Access

no

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