FARS Database Searching: Providing Potential Search Terms to Students

Abstract

FARS Database Searching: Providing Potential Search Terms to Students This research examines the effect of providing students with a list of potentially relevant terms taken directly from the FARS database on their ability to locate the answer to a research question. Over a period of two years, 127 students were tested in class on the use of FARS as a research tool. Students were given two research questions: one included an accounting dilemma. The other included a different accounting dilemma with a terms generated by the use of agglomerative clustering. The study found that the proportion of correct answers increased for one of the accounting dilemmas. It was also found that the proportion of “Off the Mark� answers decreased for both dilemmas. These significant findings have an impact on educators and developers of the CPA professional exam. Providing a list of available terms, more closely resembles what is available in practice where team work is important.