Assessing knowledge structure in accounting education: an application of Pathfinder Associative Networks

Abstract

Knowledge structure, or the way in which individuals organize knowledge, is a separate and distinct learning outcome. Extensive prior research supports the contention that knowledge structure is a primary determinant of expertise in any professional field. Assessments of structural development can provide instructors and students with unique feedback regarding progress toward the development of appropriate knowledge structure and the effectiveness of training, yet such assessments are seldom employed in accounting education. This paper presents a structural assessment technique, Pathfinder, which is easily implemented in an instructional setting to measure the development of students’ structural knowledge. This paper describes Pathfinder and presents results from two studies conducted to evaluate the appropriateness of employing Pathfinder in accounting education. Results indicate that Pathfinder measures of structural assessment improved in response to instruction in accounting and pre-instructional differences in knowledge of accounting influenced the post-instructional quality of knowledge structure. Most importantly, data produced by Pathfinder enhanced the prediction of performance-related outcomes relevant to professional practice, beyond that provided by more traditional measures of student learning. Finally, knowledge structure measures were positively associated with domain-specific self-efficacy. Combined, these results confirm the convergent, discriminant and predictive validity of the measure and demonstrate that structural assessment can provide valuable feedback regarding instructional effectiveness.