The development of a questionnaire assessing metacognitive patterns of students majoring in accounting in higher education

This paper reports on the process of developing and pilot testing a new questionnaire—the Metacognitive Pattern Indicator (MPI)—to identify metacognitive patterns of accounting students. Metacognitive patterns are a construct that encompasses meta programmes and other theoretical frameworks, the measurement of which can improve metacognition of students in higher education. The MPI was completed by a pilot sample of 207 accounting and 655 non-accounting students in a UK university. Survey-based student evaluation of the MPI indicated that students found the questionnaire to be easily accessible, confirming it can be completed and the results interpreted without any need for specialist training. Follow-up interviews with 15 students indicate that the MPI increased metacognitive awareness and improved understanding of factors that impact on students' learning. Statistical analysis revealed alpha coefficients greater than 0.7 for seven pattern variables and greater than 0.52 for a further 13 of the 24 variables, confirming that further research is needed to improve reliability. Exploratory factor analysis, based on the more reliable scale items, revealed conceptually logical combinations or 'profiles' of patterns. Some interesting statistically significant (P < 0.01) differences were identified between metacognitive pattern scores of accounting students and other groups of students.