This study contributes to both accounting and concept mapping literature through the depiction of a concept tree based on the Accounting Theory curriculum, which has undergone recent and rapid expansion of its knowledge and has hence outgrown the previous limited mapping work. This tree-shaped concept map not only accounts for a particular mapping…

Computerized adaptive testing (CAT) and multistage testing (MST) have become two of the most popular modes in large-scale computer-based sequential testing. Though most designs of CAT and MST exhibit strength and weakness in recent large-scale implementations, there is no simple answer to the question of which design is better because different…