Misconceptions are common in accounting courses as in all stages of the learning process. Since these misconceptions will negatively affect the students' understanding of the next concepts, the misconceptions must be detected beforehand. The aim of this study is to develop and implement a four-tier test to diagnose misconceptions about some concepts in accounting courses. The developed four-tier "Misconceptions Diagnosis Test in Accounting Courses" (MDKYTT) was applied to 214 students studying at the 3rd and 4th grades of the Department of Business Administration at the Faculty of Economics and Administrative Sciences of Karamanoğlu Mehmetbey University. The data collected within the scope of the research were analyzed using SPSS 24 and Microsoft Office Excel programs. The results of the analysis indicate that students have misconceptions about the concepts used in accounting courses and that the level of scientific knowledge is not sufficient and that students are inadequate to answer the questions correctly, to explain the reason for the answer and to be sure of these answers.
Misconceptions, Accounting, Accounting Education, Four-Tier Diagnostic Test