Neutrosophic-Based Assessment of the Impact of Pedagogical Strategies on Student Performance in Accounting Education

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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
Neu osophic Se s and Sys ems, Vol. 93, 2025
Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies
on S uden Pe o mance in Accoun ing Educa ion
Emadaldeen Hassan Aloma
Depa men o Accoun ing and Finance, College o Business, Jazan Uni e si y, Jazan, KSA,
Saudi A abia
Email: ealoma @jazanu.edu.sa
Abs ac
The dynamic na u e o he accoun ing p o ession equi es con inuous e olu ion in eaching
p ac ices o ensu e ha g adua es possess he analy ical, e hical, and p ac ical compe encies
demanded by mode n business en i onmen s. This s udy aims o assess he impac o di e se
pedagogical s a egies on s uden pe o mance in accoun ing educa ion. By compa ing
adi ional lec u e-based ins uc ion wi h inno a i e me hods such as p oblem-based lea ning,
case s udies, lipped class ooms, blended lea ning, and simula ion-based aining, he esea ch
iden i ies how speci ic eaching app oaches in luence cogni i e unde s anding, skill acquisi ion,
and academic achie emen . This s udy uses he decision-making me hodology o his p oblem.
The a e age me hod is used o compu e he c i e ia weigh s. The COPRAS me hod is used o ank
he al e na i es. A Neu osophic Se is used o sol e he unce ain y in in o ma ion. This esea ch
p o ides aluable implica ions o educa o s, cu iculum de elope s, and policymake s in
accoun ing educa ion. I ad oca es o a balanced pedagogical model ha combines in e ac i e
eaching, digi al ools, and expe ien ial lea ning o op imize s uden pe o mance and align
academic ou comes wi h he p o essional equi emen s o he accoun ing ield.
Keywo ds: Pedagogical S a egies; S uden Pe o mance; Accoun ing Educa ion; Neu osophic
Numbe s.
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1. In oduc ion
One o he mos popula me hods is uzzy ule-based decision sys ems, which use uzzy logic o
con ol he unde lying unce ain ies and ambigui ies in decision analysis while o e ing a solid
basis o signa u e e i ica ion. Recei ing alse posi i es o alse nega i es is mo e likely when
judgmen s a e made wi h a high deg ee o ambigui y[1], [2]. When he e is a signi ican amoun
o high-le el ambigui y, uzzy algo i hms may ha e ouble disc imina ing eal signa u es om
akes. The explici ea men o u h, inde e minacy, and alsi y by neu osophic logic ex ends
he possibili ies o con en ional uzzy logic.
Uni e si y o New Mexico
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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
Neu osophic logic (NL) models si ua ions when he da a con ains a high deg ee o un u h, an
unclea u h alue, o a g ea deg ee o inde e minacy. When in o ma ion is unclea o
con adic o y, NL's explici conside a ion o inde e minacy as a dis inc dimension is e y
help ul[3], [4]. This acili a es he di e en ia ion o a ious causes and o ms o unce ain y. When
i comes o managing unce ain signa u es, whe e he deg ee o hones y, inde e minacy, and
alsi ica ion may a y, NL is pa icula ly use ul.
The e a e se e al bene i s o using Type-2 Neu osophic Logic (T2NL) wi h he Foo p in o
Unce ain y (FOU) when unce ain y is common and needs o be p ecisely desc ibed. By
including no only he le el o membe ship bu also he ela ed unce ain y, FOU inclusion
enables a mo e ho ough demons a ion o unce ain y[5], [6]. T2NL p o ides a mo e obus basis
o managing imp ecision and unce ain y han Type-1 Neu osophic Logic (T1NL) since i
eplica es unce ain y a he membe ship unc ion le el as well as he membe ship alues.
Because i can now s o e unce ain y abou unce ain y, T2NL can ep esen complica ed
unce ain da a wi h mo e sophis ica ion. Si ua ions wi h unclea bo de s ac oss many ca ego ies
a e be e ep esen ed by membe ship unc ions wi h highe deg ees o unce ain y. Fo he
decision p oblem ask, a ype-2 Neu osophic Engine imp o es he sys em's capaci y o handle
signa u e a iabili y and unce ain y[7], [8]. This app oach may deal wi h ambiguous si ua ions
whe e decision-making may be pa ially ma ched, which is ypical in eal-wo ld si ua ions, by
pe mi ing inde e minacy o be a unc ion. Addi ionally, he app oach is app op ia e o la ge-
scale applica ions like banking and legal sys ems since i can be scaled o handle complica ed
e i ica ion scena ios and massi e da ase s.
The p ima y con ibu ion o he p oposed wo k is he in eg a ion o he Impac o Pedagogical
S a egies on S uden Pe o mance in Accoun ing Educa ion wi h a ype-2 neu osophic simila i y
measu e, which acili a es decision-making by cap u ing bo h he deg ee o ma ch be ween
educa ion and he deg ee o unce ain y su ounding he ma ch. This enables be e decision-
making, pa icula ly when he p ope ies o educa ion accoun ing a e unclea . Ou model uses a
COPRAS me hod o ank he al e na i es. The a e age me hod is used o compu e he c i e ia
weigh s.
2. Accoun ing Educa ion
Accoun ing educa ion plays a c i ical ole in p epa ing u u e p o essionals o na iga e complex
inancial en i onmen s, in e p e da a accu a ely, and make in o med business decisions. As he
global economy becomes inc easingly dynamic and echnology-d i en, adi ional lec u e-based
eaching me hods alone a e no longe su icien o de elop he analy ical, e hical, and p ac ical
compe encies equi ed o accoun ing g adua es[9], [10]. Consequen ly, educa o s and ins i u ions
a e seeking o implemen inno a i e pedagogical s a egies ha enhance s uden engagemen ,
deepen concep ual unde s anding, and imp o e o e all pe o mance ou comes in accoun ing
cou ses.
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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
O e he pas decade, he ield o accoun ing educa ion has unde gone a pa adigm shi om
ins uc o -cen e ed eaching owa d lea ne -cen e ed lea ning. This ans o ma ion emphasizes
ac i e pa icipa ion, c i ical hinking, and expe ien ial lea ning a he han passi e knowledge
acquisi ion[11], [12]. Me hods such as case-based lea ning, p oblem-based lea ning (PBL),
simula ions, lipped class ooms, and blended lea ning models ha e been inc easingly adop ed o
os e bo h academic achie emen and p o essional eadiness. Howe e , he e ec i eness o hese
pedagogical app oaches a ies ac oss con ex s, depending on ac o s such as cou se design,
ins uc o expe ise, echnological in eg a ion, and s uden s’ lea ning p e e ences.
Assessing he impac o hese di e se eaching s a egies on s uden pe o mance is he e o e
essen ial o e idence-based educa ional imp o emen [13], [14]. S uden pe o mance in
accoun ing is mul idimensional—i encompasses no only g ades and es esul s bu also he
de elopmen o highe -o de skills such as analy ical easoning, e hical judgmen , and p ac ical
applica ion o inancial p inciples. Unde s anding how speci ic pedagogical s a egies in luence
hese ou comes p o ides aluable insigh s o cu iculum designe s, educa o s, and policymake s
aiming o align eaching p ac ices wi h con empo a y p o essional demands.
Mo eo e , he g owing inco po a ion o digi al ools, a i icial in elligence, and so skill
de elopmen in o accoun ing cu icula has added new laye s o complexi y o pedagogical
e alua ion[15], [16]. I is no longe enough o measu e lea ning ou comes solely h ough
examina ions; comp ehensi e e alua ion mus conside engagemen , adap abili y, collabo a ion,
and p oblem-sol ing capabili ies. Thus, a sys ema ic assessmen amewo k ha combines
quan i a i e and quali a i e indica o s is needed o cap u e he holis ic impac o eaching
me hodologies on s uden s’ academic and p o essional compe encies.
In his con ex , he p esen s udy seeks o explo e and e alua e he impac o a ious pedagogical
s a egies on s uden pe o mance in accoun ing educa ion. By compa ing adi ional and
inno a i e eaching app oaches, he esea ch aims o iden i y he s a egies ha mos e ec i ely
p omo e deep lea ning, engagemen , and p o essional skill de elopmen . Ul ima ely, such an
e alua ion con ibu es o enhancing he quali y o accoun ing educa ion, ensu ing ha g adua es
a e no only echnically p o icien bu also adap i e, c i ical, and e hically g ounded p o essionals
eady o mee he e ol ing challenges o he accoun ing p o ession
3. Neu osophic Decision-Making Me hodology
This sec ion shows he s eps o he p oposed app oach unde a ype-2 neu osophic se (T2NS).
We compu e he c i e ia weigh s and ank he al e na i es using he COPRAS me hod. Figu e 1
shows he s eps o he p oposed app oach. This sec ion is di ided in o h ee pa s. In he i s
pa , we show de ini ions o T2NS[17], [18]. In he second pa , we compu e he c i e ia weigh s.
In he hi d pa , we show he anks o al e na i es.
Fi s pa , de ini ions o T2NS
The ope a ions o T2NS a e shown as:
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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
𝑄1⨁𝑄2=
(
(𝑇𝑇𝑄1(𝑌)+𝑇𝑇𝑄2(𝑌)−𝑇𝑇𝑄1(𝑌)𝑇𝑇𝑄2(𝑌),
𝑇𝐼𝑄1(𝑌)+𝑇𝐼𝑄2(𝑌)−𝑇𝐼𝑄1(𝑌)𝑇𝐼𝑄2(𝑌),
𝑇𝐹𝑄1(𝑌)+𝑇𝐹𝑄2(𝑌)−𝑇𝐹𝑄1(𝑌)𝑇𝐹𝑄2(𝑌)),
(𝐼𝑇𝑄1(𝑌)𝐼𝑇𝑄2(𝑌),𝐼𝐼𝑄1(𝑌)𝐼𝐼𝑄2(𝑌),𝐼𝐹𝑄1(𝑌)𝐼𝐹𝑄2(𝑌)),
(𝐹𝑇𝑄1(𝑌)𝐹𝑇𝑄2(𝑌),𝐹𝐼𝑄1(𝑌)𝐹𝐼𝑄2(𝑌),𝐹𝐹𝑄1(𝑌)𝐹𝐹𝑄2(𝑌))
)
(1)
𝑄1⨂𝑄2=
(
(𝑇𝑇𝑄1(𝑌)𝑇𝑇𝑄2(𝑌),𝑇𝐼𝑄1(𝑌)𝑇𝐼𝑄2(𝑌),𝑇𝐹𝑄1(𝑌)𝑇𝐹𝑄2(𝑌)),
(𝐼𝑇𝑄1(𝑌)+𝐼𝑇𝑄2(𝑌)−𝐼𝑇𝑄1(𝑌)𝐼𝑇𝑄2(𝑌),
𝐼𝐼𝑄1(𝑌)+𝐼𝐼𝑄2(𝑌)−𝐼𝐼𝑄1(𝑌)𝐼𝐼𝑄2(𝑌),
𝐼𝐹𝑄1(𝑌)+𝐼𝐹𝑄2(𝑌)−𝐼𝐹𝑄1(𝑌)𝐼𝐹𝑄2(𝑌)),
(𝐹𝑇𝑄1(𝑌)+𝐹𝑇𝑄2(𝑌)−𝐹𝑇𝑄1(𝑌)𝐹𝑇𝑄2(𝑌),
𝐹𝐼𝑄1(𝑌)+𝐹𝐼𝑄2(𝑌)−𝐹𝐼𝑄1(𝑌)𝐹𝐼𝑄2(𝑌),
𝐹𝐹𝑄1(𝑌)+𝐹𝐹𝑄2(𝑌)−𝐹𝐹𝑄1(𝑌)𝐹𝐹𝑄2(𝑌))
)
(2)
𝜇𝑄1=
(
(
(1−(1−𝑇𝑇𝑄1(𝑌))𝜇),
(1−(1−𝑇𝑇𝑄1(𝑌))𝜇),
(1−(1−𝑇𝑇𝑄1(𝑌))𝜇)
)
,
((𝐼𝑇𝑄1(𝑌))𝜇,(𝐼𝑇𝑄1(𝑌))𝜇,(𝐼𝑇𝑄1(𝑌))𝜇),
((𝐹𝑇𝑄1(𝑌))𝜇,(𝐹𝑇𝑄1(𝑌))𝜇,(𝐹𝑇𝑄1(𝑌))𝜇)
)
(3)
𝑄1𝜇=
(
((𝑇𝑇𝑄(𝑌))𝜇,(𝑇𝑇𝑄1(𝑌))𝜇,(𝑇𝑇𝑄1(𝑌))𝜇),
(
(1−(1−𝐼𝑇𝑄1(𝑌))𝜇),
(1−(1−𝐼𝑇𝑄1(𝑌))𝜇),
(1−(1−𝐼𝑇𝑄1(𝑌))𝜇)
)
,
(
(1−(1−𝐹𝑇𝑄1(𝑌))𝜇),
(1−(1−𝐹𝑇𝑄1(𝑌))𝜇),
(1−(1−𝐹𝑇𝑄1(𝑌))𝜇)
)
)
(4)
Second pa , compu ing he c i e ia weigh s
C ea e he decision ma ix using he T2NS. These numbe s a e con e ed o c isp alues. The
decision ma ices a e combined in o a single ma ix.
Neu osophic Se s and Sys ems, Vol. 93, 2025 754
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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
Compu e he c i e ia weigh s using he a e age me hod.
Thi d pa , anking he al e na i es using he COPRAS me hod
No malize he decision ma ix
𝑍𝑖𝑗=𝐾𝑖𝑗
∑𝐾𝑖𝑗
𝑚
𝑖=1 (5)
Ob ain he weigh ed decision ma ix.
𝐻𝑖𝑗= 𝑍𝑖𝑗𝑊𝑗 (6)
Fo bene icial and non-bene icial c i e ia, he max and min indices a e compu ed.
𝐷+𝑖=∑𝐻𝑖𝑗
𝑔
𝑗=1 (7)
𝐷−𝑖=∑𝐻𝑖𝑗
𝑛−𝑔
𝑗=𝑔+1 (8)
n-g: numbe o non-bene icial c i e ia.
g: numbe o bene icial c i e ia.
Ob ain he ela i e alue
𝑅𝑖= 𝐷+𝑖+∑𝐷−𝑖
𝑚
𝑖=1
𝐷−𝑖∑1
𝐷−𝑖
𝑚
𝑖=1 (9)
Rank he al e na i es.
Figu e 1. S eps o neu osophic COPRAS.

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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
Figu e 2. C i e ia o educa ion.
4. Resul s & Discussion
This sec ion p esen s he esul s ob ained om he p oposed neu osophic decision-making
app oach. The educa ional e alua ion p ocess begins wi h iden i ying he main assessmen
dimensions, which a e summa ized in Figu e 2. These c i e ia ep esen he essen ial ac o s
in luencing he e ec i eness o pedagogical s a egies in accoun ing educa ion—co e ing a eas
such as ins uc ional cla i y, s uden engagemen , c i ical hinking, collabo a ion, and p ac ical
skill de elopmen .
To de e mine he impo ance o each c i e ion, he a e age me hod was applied o calcula e i s
espec i e weigh . This p ocedu e ensu es ha e e y c i e ion con ibu es p opo ionally o he
inal e alua ion acco ding o i s pe cei ed signi icance among he expe s. The c i e ia weigh s,
illus a ed in Figu e 3, e lec a balanced dis ibu ion be ween heo e ical unde s anding and
p ac ical applica ion, emphasizing bo h academic comp ehension and p oblem-sol ing abili y.
Nex , he COPRAS me hod was employed o es ablish he anking o he al e na i e pedagogical
s a egies. A panel o en expe s and decision-make s pa icipa ed in cons uc ing he decision
ma ices, as p esen ed in Tables A1–A10. Each expe p o ided e alua ions using T2NS, a
amewo k ha cap u es he deg ees o u h, inde e minacy, and alsi y wi h inhe en
unce ain y, ideal o handling subjec i e human judgmen s.
The neu osophic numbe s p o ided by he expe s we e hen con e ed in o c isp alues,
allowing he da a o be p ocessed nume ically while p ese ing he ichness o he o iginal
unce ain y in o ma ion. All indi idual decision ma ices we e agg ega ed in o a single
comp ehensi e ma ix, ep esen ing he collec i e expe judgmen . This consolida ed da ase
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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
se ed as he ounda ion o he COPRAS compu a ion, om which he weigh ed e alua ions
and subsequen ankings o eaching s a egies we e de i ed. The ou come clea ly demons a es
how he in eg a ed neu osophic–COPRAS app oach p o ides a s uc u ed, anspa en , and
eliable amewo k o compa ing educa ional me hods wi hin he ield o accoun ing educa ion.
Figu e 3. C i e ia weigh s.
The analysis begins by no malizing he decision ma ix using Equa ion (5), as demons a ed in
Table 1, o ensu e ha all c i e ia a e exp essed on a compa able scale. A e no maliza ion, he
weigh ed decision ma ix is ob ained h ough Equa ion (6), as shown in Table 2, by applying he
compu ed c i e ia weigh s o each no malized alue. Nex , he maximum and minimum indices
o bo h bene icial and non-bene icial c i e ia a e calcula ed acco ding o Equa ions (7) and (8) o
cap u e he ela i e con ibu ion o each al e na i e. The ela i e alue o e e y al e na i e is hen
de i ed using Equa ion (9), illus a ed in Figu e 4, which in eg a es all weigh ed e alua ions in o
a single pe o mance measu e. Finally, he al e na i es a e anked based on hei ela i e alues,
as p esen ed in Figu e 5, e ealing he mos e ec i e pedagogical s a egies wi hin he
neu osophic COPRAS amewo k.
Table 1. No malized decision ma ix.
CRIC1
CRIC2
CRIC3
CRIC4
CRIC5
CRIC6
CRIC7
CRIC8
CRIC9
CRIC10
CRID1
0.05444
0.05993
0.103755
0.1006
0.059608
0.094364
0.027174
0.036078
0.047756
0.077199
CRID2
0.069931
0.065665
0.037035
0.086615
0.105497
0.094364
0.035278
0.06143
0.078577
0.041255
CRID3
0.069833
0.069844
0.04648
0.071593
0.032311
0.053318
0.066362
0.064112
0.052415
0.072817
CRID4
0.076724
0.064287
0.071419
0.059864
0.052843
0.055052
0.06803
0.082102
0.06348
0.085299
CRID5
0.071397
0.074023
0.066673
0.069247
0.06836
0.075237
0.079662
0.08103
0.07562
0.066133
CRID6
0.086791
0.074023
0.084958
0.073217
0.06907
0.066605
0.076707
0.077276
0.073291
0.059626
CRID7
0.077897
0.07798
0.079514
0.0766
0.077302
0.058776
0.068936
0.072644
0.066258
0.071312
0.085
0.09
0.095
0.1
0.105
0.11
CRIC1 CRIC2 CRIC3 CRIC4 CRIC5 CRIC6 CRIC7 CRIC8 CRIC9 CRIC10
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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
CRID8
0.075062
0.067488
0.072675
0.071728
0.076923
0.072317
0.071701
0.073912
0.056805
0.066664
CRID9
0.077946
0.074423
0.067696
0.072946
0.074558
0.069736
0.082523
0.071133
0.057835
0.063034
CRID10
0.08767
0.052283
0.074862
0.072901
0.081985
0.060427
0.07542
0.077958
0.055999
0.057678
CRID11
0.044568
0.064064
0.050295
0.06645
0.074227
0.064997
0.066981
0.078299
0.057074
0.061485
CRID12
0.037971
0.061886
0.046806
0.053774
0.050904
0.054291
0.068268
0.080786
0.052639
0.077509
CRID13
0.050726
0.072734
0.052854
0.054766
0.045369
0.047182
0.063358
0.061089
0.088075
0.076137
CRID14
0.056492
0.065354
0.065882
0.040105
0.070489
0.080019
0.069794
0.041002
0.085163
0.058386
CRID15
0.062552
0.056017
0.079096
0.029594
0.060554
0.053318
0.079805
0.041149
0.089015
0.065469
Table 2. Weigh ed decision ma ix.
CRIC1
CRIC2
CRIC3
CRIC4
CRIC5
CRIC6
CRIC7
CRIC8
CRIC9
CRIC10
CRID1
0.005115
0.00619
0.010239
0.010239
0.005785
0.010239
0.002617
0.003398
0.004895
0.008008
CRID2
0.006571
0.006782
0.003655
0.008816
0.010239
0.010239
0.003398
0.005785
0.008054
0.004279
CRID3
0.006561
0.007214
0.004587
0.007287
0.003136
0.005785
0.006392
0.006038
0.005372
0.007553
CRID4
0.007209
0.00664
0.007048
0.006093
0.005129
0.005974
0.006552
0.007732
0.006506
0.008848
CRID5
0.006708
0.007645
0.00658
0.007048
0.006635
0.008164
0.007673
0.007631
0.007751
0.00686
CRID6
0.008155
0.007645
0.008384
0.007452
0.006704
0.007227
0.007388
0.007278
0.007512
0.006185
CRID7
0.007319
0.008054
0.007847
0.007797
0.007503
0.006378
0.00664
0.006842
0.006791
0.007397
CRID8
0.007053
0.00697
0.007172
0.007301
0.007466
0.007847
0.006906
0.006961
0.005822
0.006915
CRID9
0.007324
0.007686
0.006681
0.007425
0.007236
0.007567
0.007948
0.006699
0.005928
0.006539
CRID10
0.008237
0.0054
0.007388
0.00742
0.007957
0.006557
0.007264
0.007342
0.00574
0.005983
CRID11
0.004188
0.006617
0.004964
0.006764
0.007204
0.007053
0.006451
0.007374
0.00585
0.006378
CRID12
0.003568
0.006392
0.004619
0.005473
0.004941
0.005891
0.006575
0.007608
0.005395
0.00804
CRID13
0.004766
0.007512
0.005216
0.005574
0.004403
0.00512
0.006102
0.005753
0.009027
0.007898
CRID14
0.005308
0.00675
0.006502
0.004082
0.006842
0.008683
0.006722
0.003862
0.008729
0.006056
CRID15
0.005877
0.005785
0.007806
0.003012
0.005877
0.005785
0.007686
0.003875
0.009124
0.006791
Figu e 4. Rela i e alues.
0
0.2
0.4
0.6
0.8
1
1.2
1.4
1.6
1.8
2
Neu osophic Se s and Sys ems, Vol. 93, 2025 758
________________________________________________________________________________________________________
____________________________________________________________________________________________
Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
Figu e 5. Ranks o al e na i es.
The anked ou comes a e consis en wi h he s udy’s educa ional con ex : s uden -cen ed and
echnology-enhanced pedagogies end o achie e highe u ili ies ac oss he c i e ia space, while
pu ely lec u e-based o ma s emain use ul o ounda ional deli e y bu a e compa a i ely
weake on engagemen and applied pe o mance. This aligns wi h he pape ’s p oblem aming
and wi h he documen ed shi owa d ac i e and blended lea ning in accoun ing educa ion.
5.1. Limi a ions
1) The model elies on judgmen s om en expe s; al hough app op ia e o neu osophic
MCDM, b oade o mo e di e se expe panels could inc ease gene alizabili y.
2) Educa ion
3) Resul s depend on he speci ic T2NS ype- educ ion/c isping scheme used be o e
agg ega ion; al e na i e bu easonable schemes may yield small shi s in u ili ies.
4) Educa ion
5) The s udy e alua es en c i e ia a a summa y le el (CRIC1–CRIC10); ine sub-c i e ia could
e eal addi ional nuance ac oss cogni i e, a ec i e, and p ac ical dimensions.
6) Educa ion
5. Conclusions
The assessmen o pedagogical s a egies in accoun ing educa ion unde sco es he c i ical ole
ha eaching me hods play in shaping s uden pe o mance and p o essional eadiness. The
s udy demons a es ha while adi ional app oaches emain use ul o ounda ional knowledge
deli e y, inno a i e and in e ac i e pedagogies such as p oblem-based lea ning, case s udies, and
0
2
4
6
8
10
12
14
16
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Emadaldeen Hassan Aloma , Neu osophic-Based Assessmen o he Impac o Pedagogical S a egies on S uden
Pe o mance in Accoun ing Educa ion
CRIC1
CRIC2
CRIC3
CRIC4
CRIC5
CRIC6
CRIC7
CRIC8
CRIC9
CRIC10
CRID1
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.70,0.75,0.80),
(0.15,0.20,0.25),
(0.10,0.15,0.20))
CRID2
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.70,0.75,0.80),
(0.15,0.20,0.25),
(0.10,0.15,0.20))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
CRID3
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
CRID4
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
CRID5
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
CRID6
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
CRID7
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
CRID8
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
CRID9
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
CRID10
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
CRID11
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
CRID12
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
CRID13
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
CRID14
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.95,0.90,0.95),
(0.10,0.10,0.05),
(0.05,0.05,0.05))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
CRID15
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.20,0.20,0.10),
(0.65,0.80,0.85),
(0.45,0.80,0.70))
((0.40,0.45,0.50),
(0.40,0.45,0.50),
(0.35,0.40,0.45))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
((0.70,0.75,0.80),
(0.15,0.20,0.25),
(0.10,0.15,0.20))
((0.35,0.35,0.10),
(0.50,0.75,0.80),
(0.50,0.75,0.65))
((0.60,0.45,0.50),
(0.20,0.15,0.25),
(0.10,0.25,0.15))
((0.50,0.30,0.50),
(0.50,0.35,0.45),
(0.45,0.30,0.60))
Recei ed: Ap il 27, 2025. Accep ed: Sep16, 2025