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The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills
Thesis (PhD (Accounting Sciences))--University of Pretoria, 2025.
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University of Pretoria
2025
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| _version_ | 1867613501392945152 |
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| access_status_str | Open Access |
| author2 | Stiglingh, M. (Madeleine) |
| author_browse | Stiglingh, M. (Madeleine) |
| author_facet | Stiglingh, M. (Madeleine) |
| collection | Thesis |
| dc_rights_str_mv | © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD (Accounting Sciences))--University of Pretoria, 2025. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/103615 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:37:09.154Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/103615 The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills Stiglingh, M. (Madeleine) Rupert, Tim theresa.vanoordt@up.ac.za Van Oordt, Theresa UCTD Sustainable Development Goals (SDGs) Accounting education Assessment Speededness Higher education Educational experiment Thesis (PhD (Accounting Sciences))--University of Pretoria, 2025. This study explores the impact of assessment time limits on students’ ability to demonstrate technical competence in accounting – which is defined as integrating technical accounting knowledge with higher-order thinking skills (HOTS), underpinned by the foundational role of lower-order thinking skills (LOTS). The intention of an accounting assessment may be to measure technical competence in accounting. However, the results may indicate competence in accounting under speeded time conditions. If performing a task accurately under speeded conditions (fluency) is not an intended construct to be measured, a construct-irrelevance threat to validity arises. The study was conducted in three phases. Phase 1 involved designing a case study-based assessment instrument with 30 multiple-choice questions (MCQs) aligned with Bloom’s Taxonomy assessment instrument to measure technical competence in accounting. In Phase 2, the instrument was subject to a validation process – internally using Item Response Theory (IRT) and externally through the Delphi method. In Phase 3, the instrument was used in a randomised post-test-only experimental design with 426 undergraduate accounting students, manipulating time limits across three conditions: Timeminus, Timestandard, and Timeplus. In addition to exploring the impact of time limits on LOTS and HOTS, the experiment design allowed for investigating the impact of question order and students’ behavioural response strategies in time-restricted assessments. Findings showed that stricter time limits negatively impact students’ ability to integrate technical knowledge with both LOTS and HOTS. Performance improved significantly from the Timeminus to Timestandard conditions. Although performance improved between the Timestandard and Timeplus conditions, the improvement was not statistically significant, indicating that additional time beyond a certain threshold has minimal impact on performance. The sequencing of questions also influenced performance: students performed better on the question type presented first, with performance when LOTS questions were placed second found to be particularly vulnerable under speeded conditions. Students’ behavioural strategies under time pressure suggest a shift toward surface-level engagement, particularly on HOTS tasks. Various stakeholders use assessment outcomes for high-stakes decision-making. The assessment results should be reliable and valid to ensure informed and fair decisions. The findings highlight the need for educators and policymakers to carefully consider time allocation and question sequencing in assessment design to ensure valid and reliable measurement of technical competence. Accounting PhD (Accounting Sciences) Unrestricted Faculty of Economic And Management Sciences SDG-04: Quality Education 2025-07-28T07:57:12Z 2025-07-28T07:57:12Z 2025-09 2025-04 Dissertation * S2025 http://hdl.handle.net/2263/103615 DOI: https://doi.org/10.25403/UPresearchdata.29446691.v1 https://doi.org/10.25403/UPresearchdata.29446691 en © 2024 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD Sustainable Development Goals (SDGs) Accounting education Assessment Speededness Higher education Educational experiment The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills |
| title | The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills |
| title_full | The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills |
| title_fullStr | The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills |
| title_full_unstemmed | The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills |
| title_short | The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills |
| title_sort | impact of assessment time limits on accounting students integration of technical accounting knowledge with higher order thinking skills |
| topic | UCTD Sustainable Development Goals (SDGs) Accounting education Assessment Speededness Higher education Educational experiment |
| url | http://hdl.handle.net/2263/103615 https://doi.org/10.25403/UPresearchdata.29446691 |