The applicability of the course experience questionnaire in accounting education in Saudi Arabia

Abstract

Purpose: This paper sought to investigate the applicability of the course experience questionnaire through its implementation of accounting students in Saudi universities.

Methodology: Between a three-month period (January 2020-march 2020) which marks the 2019/2020 session in the Saudi higher education system, a total of 396 accounting students at 7 Saudi state universities. The instrument reliability and validity was assessed using exploratory factor analysis. Internal consistency was measured using Cronbach’s alpha. Criterion validity was assessed by examining the correlation between CEQ scales and one single item of Overall Satisfaction Scale and examined the correlation coefficient between sub-scales using Pearson’s bivariate correlation analysis.

Findings: A four-factor model supported an adequate fit with the data. The findings showed good internal consistency reliability of the instrument as a whole. While four of the five sub-scales of the CEQ showed good internal consistency reliability, just one subscale showed unsatisfactory reliability. The following results were obtained for the four-factor model: Values of sampling appropriateness (KMO = 0.948) and Bartlett test of sphericity (x2 = 4575,038, p < 0.001). The findings of the present study showed the inapplicability of the CEQ in accounting education due to the low reliability of Clear goals and standards and unstable factor of Appropriate workload.

Originality/Value: This study is meant to take advantage of the Australian experience to apply the CEQ as a measure of perceived course quality so as to help the HEIs in planning a better model of both courses and institutions in Saudi. The present study suggests the need for further studies of the CEQ for application in several majors. So, the expansion of the study population in future research to include several majors can further validate the factor structure of the CEQ for use in Saudi and as benchmarking in the Middle East.