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The influence of self‐efficacy beliefs and prior learning on performance

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  • Nicola J. Beatson
  • David A. G. Berg
  • Jeffrey K. Smith

Abstract

This research examines self‐efficacy beliefs and prior learning of accounting students to determine how useful these variables are for predicting academic success in accounting courses. Self‐efficacy beliefs are the confidence one has in the ability to perform certain tasks or skills (Bandura, 1997). As Bandura (1977) argued, the results here showed that confidence in one's ability to succeed is the most powerful predictor of academic success. This research provides pathways for increased student success by indicating that a focus on enhancing student self‐efficacy will lead to higher achievement. The implications of this research for accounting education practice is discussed.

Suggested Citation

  • Nicola J. Beatson & David A. G. Berg & Jeffrey K. Smith, 2020. "The influence of self‐efficacy beliefs and prior learning on performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1271-1294, June.
    • Handle: RePEc:bla:acctfi:v:60:y:2020:i:2:p:1271-1294
    DOI: 10.1111/acfi.12440
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    References listed on IDEAS

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    1. Kate Wynn-Williams & Nicola Beatson & Cameron Anderson, 2016. "The impact of unstructured case studies on surface learners: a study of second-year accounting students," Accounting Education, Taylor & Francis Journals, vol. 25(3), pages 272-286, June.
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    5. 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.
    6. Hall, Matthew & Ramsay, Alan & Raven, John, 2004. "Changing the learning environment to promote deep learning approaches in first year accounting students," LSE Research Online Documents on Economics 2956, London School of Economics and Political Science, LSE Library.
    7. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    8. Jamie Alcock & Sophie Cockcroft & Frank Finn, 2008. "Quantifying the advantage of secondary mathematics study for accounting and finance undergraduates," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(5), pages 697-718, December.
    9. Ming-Ling Lai, 2008. "Technology readiness, internet self-efficacy and computing experience of professional accounting students," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 25(1), pages 18-29.
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    Cited by:

    1. Mihaela Moca & Alina Badulescu, 2023. "Determinants of Economical High School Students’ Attitudes toward Mobile Devices Use," Sustainability, MDPI, vol. 15(12), pages 1-21, June.

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