An analysis of accounting tests used in the 1989 Virginia FBLA regional competitions
This study had four purposes. They were to determine whether accounting tests used during the 1989 Virginia FBLA regional accounting competitive events were reliable, valid, comprised of test items at appropriate difficulty levels, and to ascertain if the curricular drift was present.
Secondary-level high school business students, all of whom were members of Virginia FBLA, participated in this study. Nine of the 11 Virginia FBLA regions were represented in this study. Test scores for 152 students were obtained for Accounting I and 81 students for Accounting II.
The researcher examined the tests for reliability by applying Kuder-Richardson Formula 20 (KR-20). Both the Accounting I and Accounting II tests were found to have low reliability estimates, .81 and .78 respectively.