The impact of self-efficacy beliefs on first-year accounting students’ performance: a South African perspective

IF 2.3 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-06-21 DOI:10.1080/09639284.2022.2089047

H. Viviers, Rikus Ruben De Villiers, N. van der Merwe

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引用次数: 4

Abstract

ABSTRACT This study measures the levels of self-efficacy beliefs to determine how this correlates with academic success in introductory tertiary accounting within a South African context. Also, self-efficacy beliefs are compared to determine if significant differences exist based on gender, academic language, type of study funding and different professional programmes studied. The study applies social cognitive theory and gathers quantitative data using questionnaires with statistical analysis to determine self-efficacy belief levels in a first-year accounting module. The means of several variables were compared via t-tests or ANOVAs. Hereafter, regression analysis was applied to determine if self-efficacy beliefs significantly impact academic performance. Findings indicate that most first-year accounting students felt confident in their self-efficacy beliefs. Significant differences were observed in students’ self-efficacy beliefs based on gender, academic language and type of programme studied, but not based on type of study funding. Several self-efficacy beliefs correlated significantly with academic performance, though differences were observed for different types of programmes. As limited consideration of the impact of self-efficacy beliefs within the discipline of accounting prevails in the literature, and even less so in South Africa, the study serves to enhance accounting educators’ understanding on how self-efficacy beliefs impact academic performance at the first-year level.

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自我效能信念对会计专业一年级学生成绩的影响：南非视角

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.