Experimental research data to determine the impact of assessment time limits on students’ ability to demonstrate technical competence in accounting

The dataset underpins a thesis titled "The impact of assessment time limits on accounting students’ integration of technical accounting knowledge with higher-order thinking skills." Th<i>e</i> researcher investigated how time limits influence the impact of assessment time limits on students’ technical competence in accounting. The study developed and validated a multiple-choice assessment instrument aligned with Bloom’s Taxonomy. The research evaluated the performance across three time conditions and examined the influence of question sequencing, using a post-test-only experimental design with a sample of undergraduate accounting students.The findings revealed that strict time limits significantly reduce performance on both lower- and higher-order thinking tasks. Question order also impacted outcomes, particularly under time pressure. The study also highlighted a construct-irrelevant threat to validity when accuracy under time constraints is unintentionally assessed. This research contributes to accounting education by providing empirical evidence to guide assessment policy, ensuring that time constraints and question sequencing do not undermine valid measurement of students’ technical competence in accounting.<br>