Assessment of financial accounting questions in the May/June West African Senior School Certificate Examination from 2014 to 2024

The study analysed the quality and cognitive complexity of Financial Accounting questions in the WASSCE from 2014 to 2024 using a descriptive quantitative approach. A total of 837 questions (550 multiple-choice and 287 essay items) were assessed based on Etsey’s [ 1 ] item-writing standards and Revised Bloom’s Taxonomy. Descriptive statistics were employed to summarise the prevalence of item-writing flaws and cognitive levels. Findings revealed that 57% of multiple-choice items violated item-writing principles, with common flaws including ambiguous stems, inconsistent option sequences, and unequal option lengths. Analysis of cognitive demand showed that lower-order skills dominated the examination, while higher-order skills were severely underrepresented. This imbalance suggests that students’ abilities to analyse, evaluate, and create accounting information are insufficiently assessed. The study recommends that WAEC prioritise examiner training, implement rigorous moderation, and ensure future examination papers reflect a more balanced distribution of cognitive skills to enhance assessment validity and better prepare students for professional accounting challenges.