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Empirical Research in Vocational Education and Training

Table 5 Item pairs with contribution to model misfit

From: Cognitive diagnosis models of students’ skill profiles as a basis for adaptive teaching: an example from introductory accounting classes

Item pair

\(\chi\) 2

Debt conversion (AR)

Debt conversion (p/l)

46.503

Outgoing invoice (AR)

Outgoing invoice (p/l)

43.353

Customer discount (AR)

Customer discount (p/l)

41.366

Cash contribution (AR)

Cash contribution (p/l)

38.489

Loans (AR)

Loans (p/l)

32.358

Interest income (AR)

Interest income (p/l)

24.063

Internal consumption (AR)

Internal consumption (p/l)

21.619

Truck diesel (P/L)

Cleaning material (p/l)

19.859

  1. \(\chi\)2 Chi square values above threshold of 15. AR accounting record, P/L Profit/Loss effect estimation
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