Exploring the Influence of Assessment Item Bank Utilization to the Academic Performance of Accountancy Students

Abstract

The researchers explored how the utilization of item banks influences the academic performance of accounting students. This study employed qualitative research and used phenomenology as the research design. Purposive sampling was incorporated in choosing the participants of this study; a total of fifteen (15) fourth-year Bachelor of Science in Accountancy students of Don Honorio Ventura State University were chosen and interviewed using a semi-structured interview. The results showed that while using the item bank helps students achieve their learning objectives and progress academically, there are numerous factors that hinder the students from engaging with this resource effectively. This study emerged with the following main themes: 1) how item banks affect accounting students' learning process; and 2) how item banks affect students' integrity and ethical behavior. The following recommendations were made regarding the use of assessment item banks: 1) students should see item banks as additional academic tools to enhance their knowledge and abilities; and 2) students should put more emphasis on using test banks to improve academic performance than just using them for convenience or unfair advantage.