Evaluating Pedagogical Effectiveness in Accounting Courses Using Neutrosophic Theory

Abstract

Evaluating pedagogical effectiveness in accounting education is inherently complex due to the 
presence of uncertainty, subjective judgments, and the multidimensional nature of learning 
outcomes. Traditional evaluation methods often fall short in capturing the ambiguity and 
contradiction present in students’ cognitive, analytical, and ethical development. This paper 
introduces a novel framework based on Neutrosophic Theory to assess the effectiveness of 
teaching strategies in accounting courses. The proposed model integrates neutrosophic sets and 
logic to handle the indeterminacy and inconsistency that commonly arise in educational 
environments. 
A multi-source evaluation system is developed, incorporating feedback from students, 
instructors, and academic observers. This approach is suitable to manage uncertainty and 
evaluate inconsistency in accounting education. The framework uses Neutrosophic Multi-Criteria 
Decision Making (N-MCDM) and a customized Neutrosophic Pedagogical Effectiveness Index 
(NPEI) to quantify teaching impact across cognitive, behavioral, and emotional domains. Case 
studies from undergraduate accounting programs are used to validate the framework, 
demonstrating its ability to provide nuanced, reliable assessments under uncertain conditions.  
The findings suggest that incorporating neutrosophic models can significantly enhance the 
transparency and objectivity of educational evaluations. This research contributes to both the

fields of accounting education and applied neutrosophy, offering a robust tool for curriculum 
designers, educators, and quality assurance bodies in higher education.

DOI: 10.5281/zenodo.15699856