Evaluating Pedagogical Effectiveness in Accounting Courses Using Neutrosophic Theory
Evaluating pedagogical effectiveness in accounting education is inherently complex due to the presence of uncertainty, subjective judgments, and the multidimensional nature of learning outcomes. Traditional evaluation methods often fall short in capturing the ambiguity and contradiction present in s...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
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University of New Mexico
2025-07-01
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| Series: | Neutrosophic Sets and Systems |
| Subjects: | |
| Online Access: | https://fs.unm.edu/NSS/37Pedagogical.pdf |
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| Summary: | Evaluating pedagogical effectiveness in accounting education is inherently complex due to the presence of uncertainty, subjective judgments, and the multidimensional nature of learning outcomes. Traditional evaluation methods often fall short in capturing the ambiguity and contradiction present in students’ cognitive, analytical, and ethical development. This paper introduces a novel framework based on Neutrosophic Theory to assess the effectiveness of teaching strategies in accounting courses. The proposed model integrates neutrosophic sets and logic to handle the indeterminacy and inconsistency that commonly arise in educational environments. A multi-source evaluation system is developed, incorporating feedback from students, instructors, and academic observers. This approach is suitable to manage uncertainty and evaluate inconsistency in accounting education. The framework uses Neutrosophic Multi-Criteria Decision Making (N-MCDM) and a customized Neutrosophic Pedagogical Effectiveness Index (NPEI) to quantify teaching impact across cognitive, behavioral, and emotional domains. Case studies from undergraduate accounting programs are used to validate the framework, demonstrating its ability to provide nuanced, reliable assessments under uncertain conditions. The findings suggest that incorporating neutrosophic models can significantly enhance the transparency and objectivity of educational evaluations. This research contributes to both the fields of accounting education and applied neutrosophy, offering a robust tool for curriculum designers, educators, and quality assurance bodies in higher education. |
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| ISSN: | 2331-6055 2331-608X |