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Effect of Examination Question Quality on Students’ Higher-Order Thinking Skills in Accounting Education in Nigeria

Abstract

The quality of examination questions plays an important role in determining the nature of learning and thinking skills developed by students in educational institutions. In Accounting Education, examinations are expected not only to assess students’ ability to recall accounting concepts, principles, rules, and procedures but also to evaluate their capacity to analyse accounting information, apply knowledge to practical situations, evaluate alternative solutions, interpret financial information, and develop appropriate solutions to accounting problems. However, the use of poorly constructed, overly factual, repetitive, or lower-order examination questions may limit opportunities for students to develop higher-order thinking skills. Examination Question Quality refers to the extent to which accounting examination questions are clear, relevant, valid, reliable, appropriately difficult, curriculum-aligned, varied, practical, analytical, application-oriented, and capable of assessing higher levels of cognitive processes. Against this background, this study investigates the effect of Examination Question Quality on students’ Higher-Order Thinking Skills in Accounting Education in Nigeria. The study will be anchored on Bloom’s Revised Taxonomy of Educational Objectives, Constructivist Learning Theory, and Experiential Learning Theory. Bloom’s Revised Taxonomy provides a framework for examining cognitive development from remembering and understanding to applying, analysing, evaluating, and creating. Constructivist Learning Theory explains that students develop deeper understanding when they actively construct knowledge through problem-solving, interpretation, inquiry, and engagement with meaningful learning tasks. Experiential Learning Theory emphasizes the development of knowledge and skills through practical experience, reflection, conceptualization, and active experimentation. Collectively, these theoretical perspectives provide a suitable framework for explaining how the quality of examination questions may influence students’ higher-order thinking skills. The study will adopt a quantitative quasi-experimental or analytical cross-sectional research design. The population will comprise Accounting Education students enrolled in selected Nigerian universities and polytechnics. A multistage sampling technique will be used to select institutions, departments, levels of study, classes, and eligible students. Examination Question Quality will be assessed using indicators such as clarity of questions, relevance to course objectives, curriculum alignment, content coverage, validity, reliability, appropriate difficulty level, appropriate discrimination, absence of ambiguity, absence of unnecessary complexity, grammatical clarity, logical organization, realistic accounting contexts, practical orientation, application-based questions, analytical questions, evaluation-based questions, problem-solving questions, interpretation-based questions, case-based questions, scenario-based questions, computational questions, conceptual questions, structured-response questions, objective questions, essay questions, multiple-choice questions, short-answer questions, question variety, cognitive-level distribution, balance between lower-order and higher-order questions, authenticity of accounting situations, integration of accounting concepts, use of financial information, use of accounting records, interpretation of accounting data, analysis of accounting transactions, evaluation of accounting alternatives, decision-oriented questions, professional accounting situations, real-world business contexts, examination instructions, marking-guide alignment, scoring consistency, and overall assessment quality. Students’ Higher-Order Thinking Skills will be assessed using indicators such as application of accounting knowledge, accounting problem identification, accounting problem analysis, interpretation of financial information, comparison of accounting alternatives, evaluation of accounting procedures, evaluation of accounting information, reasoning, logical thinking, critical thinking, analytical thinking, problem-solving, decision-making, evidence-based judgement, inference, synthesis, integration of accounting concepts, application of accounting principles to unfamiliar situations, interpretation of accounting scenarios, identification of relationships among accounting variables, evaluation of alternative accounting treatments, justification of accounting decisions, development of accounting solutions, generation of alternative solutions, strategic thinking, reflective thinking, independent thinking, transfer of knowledge, practical reasoning, professional judgement, and ability to create appropriate accounting responses. Data will be collected using structured questionnaires, examination-question quality assessment checklists, examination papers, cognitive-level classification instruments, higher-order thinking skills tests, scenario-based accounting tasks, case-based assessment tasks, and students’ performance records where available. Descriptive statistics will be used to summarize the characteristics of examination questions and students’ higher-order thinking performance. Inferential statistical techniques, including correlation analysis, independent and paired t-tests, analysis of covariance (ANCOVA), and multiple regression analysis where appropriate, will be used to determine the effect of Examination Question Quality on students’ Higher-Order Thinking Skills. Where a quasi-experimental design is adopted, students exposed to high-quality, cognitively demanding examination questions may be compared with students exposed to conventional examination questions to determine differences in higher-order thinking performance. Diagnostic tests will also be conducted to assess the reliability, validity, and robustness of the findings. The study is expected to find that Examination Question Quality has a significant positive effect on students’ Higher-Order Thinking Skills in Accounting Education in Nigeria. Students exposed to well-constructed examination questions that require application, analysis, evaluation, interpretation, reasoning, and problem-solving are expected to demonstrate stronger higher-order thinking abilities than students predominantly assessed with lower-order recall questions. Clear examination questions may improve students’ ability to understand and interpret accounting problems. Curriculum-aligned questions may strengthen students’ ability to apply relevant accounting knowledge to assessed tasks. Appropriately difficult questions may encourage deeper cognitive engagement and discourage reliance on memorization alone. Application-based questions may improve students’ ability to transfer accounting knowledge to unfamiliar situations. Analytical questions may strengthen students’ ability to break complex accounting problems into meaningful components and identify relationships among accounting information. Evaluation-based questions may improve students’ ability to compare alternative accounting treatments and justify appropriate decisions. Problem-solving questions may strengthen students’ ability to identify accounting problems, develop solutions, and determine appropriate courses of action. Scenario-based questions may expose students to realistic accounting situations and strengthen practical reasoning. Case-based questions may improve students’ ability to integrate multiple accounting concepts when responding to complex problems. Interpretation-based questions may strengthen students’ ability to derive meaning from financial statements, accounting records, and financial information. Decision-oriented questions may improve students’ professional judgement and ability to select appropriate accounting alternatives. Questions requiring justification may strengthen students’ ability to support accounting decisions with relevant principles and evidence. Questions requiring synthesis may improve students’ ability to combine accounting concepts and develop coherent solutions. Questions requiring generation of alternative solutions may encourage creativity and flexible thinking. Varied examination formats may provide students with opportunities to demonstrate different forms of higher-order cognitive ability. A balanced distribution of cognitive levels may ensure that assessment goes beyond simple recall and understanding. Realistic business contexts may improve students’ ability to transfer classroom knowledge to practical accounting situations. However, the effectiveness of high-quality examination questions may be constrained by inadequate assessment training among lecturers, limited knowledge of higher-order questioning techniques, large class sizes, examination workload, time constraints, reliance on conventional examination formats, inadequate assessment resources, limited use of authentic accounting cases, poor question-review procedures, inconsistent marking practices, insufficient professional development for accounting educators, and institutional emphasis on examination coverage rather than cognitive development. The study therefore expects clear, valid, reliable, curriculum-aligned, appropriately challenging, application-oriented, analytical, evaluation-based, problem-solving, and practically relevant examination questions to contribute significantly to improved higher-order thinking skills among Accounting Education students in Nigeria. The study is expected to contribute to the literature on Examination Question Quality, Higher-Order Thinking Skills, accounting education, educational assessment, accounting assessment, examination practices, Bloom’s Revised Taxonomy, Constructivist Learning Theory, Experiential Learning Theory, cognitive development, critical thinking, analytical thinking, accounting problem-solving, accounting decision-making, professional judgement, application of accounting knowledge, evaluation of accounting information, scenario-based assessment, case-based assessment, authentic assessment, assessment validity, assessment reliability, curriculum alignment, cognitive-level assessment, examination quality, Accounting Education students, Nigerian universities, Nigerian polytechnics, and Accounting Education in Nigeria. The findings will provide useful information to the National Universities Commission, National Board for Technical Education, university and polytechnic administrators, Accounting Education departments, accounting educators, examination officers, curriculum developers, professional accounting bodies, educational assessment specialists, and policymakers regarding strategies for improving accounting assessment practices. The study will also provide evidence-based recommendations for strengthening lecturers’ capacity to construct higher-order examination questions, aligning examination questions with curriculum objectives and higher cognitive levels, increasing the use of application-based and analytical accounting questions, incorporating realistic business scenarios and accounting cases into assessments, improving examination-question review procedures, balancing lower-order and higher-order cognitive demands, strengthening assessment validity and reliability, improving marking-guide development, and promoting examination practices that support deeper learning and higher-order thinking among Accounting Education students in Nigeria.

Keywords: Examination Question Quality, Higher-Order Thinking Skills, accounting education, educational assessment, accounting assessment, Bloom’s Revised Taxonomy, critical thinking, analytical thinking, problem-solving, decision-making, professional judgement, curriculum alignment, examination quality, Accounting Education students, Nigeria.