978-5-907830-94-3 10.31483/a-10660 Педагогические чтения, посвященные памяти профессора В.П. Манухина, в честь 30-летия Московского гуманитарно-экономического университета Педагогические чтения, посвященные памяти профессора В.П. Манухина, в честь 30-летия Московского гуманитарно-экономического университета Богданов Иван Викторович Bogdanov Ivan Ivan bogdanov https://orcid.org/0000-0003-0007-2517 Bogdanov13@inbox.ru Берченко Татьяна Витальевна Berchenko Tatiana Tatiana berchenko tvber@inbox.ru Сахневич Татьяна Александровна Богданов Иван Викторович Bogdanov Ivan Ivan bogdanov https://orcid.org/0000-0003-0007-2517 Берченко Татьяна Витальевна Berchenko Tatiana Tatiana berchenko Богданов Иван Викторович Bogdanov Ivan Ivan bogdanov https://orcid.org/0000-0003-0007-2517 Пирогов Павел Павлович Маслова Елена Витальевна Maslova Elena Vital'evna Педагогические чтения, посвященные памяти профессора В.П. Манухина, в честь 30-летия Московского гуманитарно-экономического университета Pedagogical readings dedicated to the memory of Professor V.P. Manukhin in honor of the 30th anniversary of the Moscow University of Humanities and Economics 21 11 2024 Мурманск ИД «Среда» 2024 Copyright © Samuel Bello, Dorcas Daramola, Jumoke Oladele, Gabriel Obimuyiwa, 2024 2024 This work is licensed under a Creative Commons Attribution 4.0 License. 10.31483/r-114909 114909 Content Validity Analysis of SSCE Financial Accounting Multiple-Choice Tests: A Comparative Study of WAEC, NECO, and NABTEB in 2020 Анализ содержательной обоснованности тестов SSCE по финансовому учету с множественным выбором: сравнительное исследование WAEC, NECO и NABTEB в 2020 году Белло Сэмюэл Bello Samuel Дарамола Доркас Daramola Dorcas Оладеле Джумоке Oladele Jumoke https://orcid.org/0000-0001-6127-2139 Обимуива Габриэль Obimuyiwa Gabriel obimuyiwagabriel@gmail.com Университет Илорина Нигерия Universitet Ilorina Nigeria Йоханнесбургский университет Центральная Африканская Республика Iokhannesburgskii universitet Cf 05256ym39 Казанский (Приволжский) федеральный университет Россия 05256ym39 Kazan Federal University Russia 289 298

the purpose of this study was to assess the content validity of the multiple-choice Financial Accounting Senior School Certificate Examination (SSCE) tests given by the National Business and Technical Examination Board (NABTEB), West African Examinations Council (WAEC), and National Examinations Council (NECO). It primarily assessed how well the test items represented the taxonomy and subject matter of the foundational Financial Accounting program. The 2020 exam items were used as the sample, and the population consisted of all SSCE multiple-choice Financial Accounting question papers from WAEC, NECO, and NABTEB. The study was led by a single hypothesis and thee research questions. The main tools for gathering data were the SSCE exam papers and the Financial Accounting curriculum. To ascertain content validity, 160 multiple-choice questions were examined using the coefficient of validity and percentage difference. The findings showed that WAEC (0.80), NECO (0.78), and NABTEB (0.79) had good validity indices, with WAEC having the highest coefficient. Findings, however, showed that several subjects, such "Introduction to Accounting" and "Branch Account", were either under-represented or completely left out, indicating disparities in topic representation.

целью исследования было оценить достоверность содержания тестов на получение сертификата об окончании средней школы по финансовому учету с несколькими вариантами ответов (SSCE), проводимых Национальным экзаменационным советом по бизнесу и техническим вопросам (NABTEB), Западноафриканским экзаменационным советом (WAEC) и Национальным экзаменационным советом (NECO). В первую очередь, рассматривалось насколько тестовых заданий, которые отражают таксономию и предметную область базовой программы финансового учета. В качестве выборки были использованы экзаменационные задания 2020 года из всех контрольных работ SSCE по финансовому учету с несколькими вариантами ответов от WAEC, NECO и NABTEB. В основу исследования была положена одна гипотеза и три исследовательских вопроса. Основными инструментами для сбора данных были экзаменационные работы SSCE и учебная программа по финансовому учету. Для проверки достоверности содержания были проанализированы 160 вопросов с несколькими вариантами ответов с использованием коэффициента достоверности и процентной разницы. Результаты показали, что WAEC (0,80), NECO (0,78) и NABTEB (0,79) имели хорошие показатели достоверности, причем WAEC имел самый высокий коэффициент. Однако некоторые предметы, такие как «Введение в бухгалтерский учет» и «Бухгалтерский учет филиала», были либо недостаточно представлены, либо полностью исключены, что указывает на различия в представленности тем.

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