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Psychological Determinants of Academic Achievement in Accounting: Evidence from Brazil

Author

Listed:
  • Samuel de Paiva Naves Mamede

    (Federal University of Uberlândia)

  • Alessandra Vieira Cunha Marques

    (Federal University of Uberlândia)

  • Pablo Rogers

    (Federal University of Uberlândia)

  • Gilberto José Miranda

    (Federal University of Uberlândia)

Abstract

The proposal of this research was to investigate the association between psychological variables and academic performance of 494 students of accounting of a Brazilian public University. We seek, therefore, to highlight some psychological variables to understand the behavior of students of accounting courses. The instrument used for data collection was a questionnaire based on five psychological constructs: self-efficacy, self-esteem, optimism, locus of control and self-control. Regression analyses were used to identify the influence of the explanatory variables on the academic performance coefficient, with the main results showing that: (i) the variable smoking has a direct impact on the academic achievement of students; (ii) the academic performance of women is higher than that of men; (iii) students within the age range of 20 to 40 years have significantly lower performance than students of other age ranges, and (iv) the variable experience time in accounting is related with the students' performance.

Suggested Citation

  • Samuel de Paiva Naves Mamede & Alessandra Vieira Cunha Marques & Pablo Rogers & Gilberto José Miranda, 2015. "Psychological Determinants of Academic Achievement in Accounting: Evidence from Brazil," Brazilian Business Review, Fucape Business School, vol. 0(2), pages 50-71, August.
    • Handle: RePEc:bbz:fcpbbr:v:specialissue:y:2015:i:2:p:50-71
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    References listed on IDEAS

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    1. Noah J. Masasi, 2012. "How Personal Attribute Affect Students’ Performance in Undergraduate Accounting Course. A Case of Adult Learner in Tanzania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(2), pages 200-210, April.
    2. Christopher F Baum, 2006. "An Introduction to Modern Econometrics using Stata," Stata Press books, StataCorp LP, number imeus, March.
    3. Moy Yin Koh & Hian Chye Koh, 1999. "The determinants of performance in an accountancy degree programme," Accounting Education, Taylor & Francis Journals, vol. 8(1), pages 13-29.
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