Difficulty Level and Discriminating Power of the Evaluation Examination Questions of the Bachelor of Science in Accountancy

Abstract

The objective of this study is to determine the difficulty level and the discriminating power of the evaluation examination questions of the Bachelor of Science in Accountancy (BSA). The researcher used the descriptive method of research, but did not conduct survey or interview because the actual test materials administered to the graduating BSA students during the 2ndsemester 2014-2015 and the scanned results were used as raw data. The researcher used U-L Index Method by Stocklein as sampling technique. Under this method, the scanned results were arranged from highest to lowest according to the scores of the examinees, and then segregated the upper 27% and lower 27%. The researcher looked for the indexes of difficulty and discrimination for every test item in the exams and ultimately each item was categorized as retained, revised or rejected. If an item is very difficult or very easy, the item is categorized as rejected. If the item is difficult and moderately difficult with discrimination level as questionable and not discriminating, the item is revised. The item is retained if it is difficult and moderately difficult, with a discrimination level of moderately discriminating and very discriminating. Results showed that the test materials do not conform to the Table of Specification (TOS) suggested by the Board of Accountancy for all board subjects requiring 30% easy, 50% moderate and 20% difficult. The researcher recommends strict compliance to the TOS in the preparation of examination.