Test-Wiseness and Multiple-Choice Accounting Questions: Implications for Instructors

Abstract

This study examines “test-wiseness” rules-of-thumb accounting students may use when they cannot answer a multiple-choice question. The effectiveness of the rules is poorly understood, but they rely largely on preventable flaws in question design. After identifying eleven relevant rules, we had graduate research assistants employ the rules on unfamiliar material, to test whether the rules can be effective when used by capable students who have not studied the material. Three of the rules demonstrate positive results, and participants are able to recognize the more valuable ones. Additionally, we survey accounting majors at two universities to assess general familiarity and belief in the rules. We find that they have well-formed ideas of the relative usefulness, which are consistent between universities. The results provide some insights into the issues question writers should consider, so as to avoid vulnerability to test-wiseness or even turn the rules to their advantage when composing questions.