The Development of Online Professional Aptitude Tests for Accounting

Abstract

The present study was a research and development (R&D) which aimed to: (1) develop online professional aptitude tests for accounting (2) check the quality of online professional aptitude tests for accounting, and (3) develop a manual guide for online professional accounting aptitude tests. The sampling was the simple random design including 400 professional accountants working in accounting offices in Bangkok and Nonthaburi. The research instruments were four-choice online professional aptitude tests for accounting based on the composition derived from the synthesis method from International Education Standards, and the quality of the measurement aptitude was checked with computer programs. The research findings indicated that (1) There were 6 types of aptitude test: intellectual skills, academic skills relating to practice and job duties, individual skills, interactional skills concerning people and communication, organization and business management skills, and moral and professional ethics. The test comprised a total of 60 questions and the test time was 60 minutes. (2) The aptitude test had difficulty values between .20-.80, the discrimination indexes between .20-.73, and the reliability coefficient using Kuder-Richardson formula (KR-20) of .816 and (3) The manual for using online professional aptitude tests was composed of concepts, objectives, framework, instruction, and scoring procedure for accounting.