Students' higher-order thinking skills (HOTS) such as analysing, evaluating and creating thinking skills were examined in this study using the Identifying Errors Teaching (IET) technique. Pre-diploma commerce students from Universiti Teknologi MARA Cawangan Melaka were divided into two groups as part of the experimental research design. To measure the HOTS elements, six sets of tests comprising of mathematics problems with incorrect solutions were used. The study found that there were statistically significant interaction effects between the control group and the previously high-performing Sijil Pelajaran Malaysia (SPM) modern mathematics group’s performance in the creation and level of thinking skills. Students from the experimental group differ significantly from previously high-performing SPM modern mathematics students where the former scored higher in then creation of thinking skills compared to the control group, therefore indicating that the IET technique does influence the creation of thinking skills among previously high-performing SPM modern mathematics students. Students from the experimental group who took additional mathematics during SPM also had significantly higher level of analysing and thinking skills than their peers from the control group. It was found that creating thinking skills was the highest contributor to HOTS for MAT037 GPA compared to analysing thinking skills. These findings show that the IET approach may have improved the levels of creating and analysing thinking skills among pre-diploma commerce students.
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