IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v56y2024i4s0890838923000197.html
   My bibliography  Save this article

Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety

Author

Listed:
  • Blondeel, Eva
  • Everaert, Patricia
  • Opdecam, Evelien

Abstract

In a financial accounting course, it is important that students review the learning material multiple times throughout the semester. Nonetheless, procrastination behaviour is adopted by many accounting students. Procrastination behaviour, induced by low self-efficacy, is harmful as it leads to higher test anxiety. Hence, interventions are suggested to favourably influence procrastination. Based on Astin's (1984) theoretical Input–Environment–Output model, this study investigates the potential of voluntary online exercises — online formative assessments (OFAs) — to increase self-efficacy and decrease test anxiety. The setting involves a quasi-experiment in a financial accounting course. Quantitative OFA log data are used (N = 762), as well as survey data, measuring self-efficacy and test anxiety at the beginning and the end of the semester. Qualitative focus group data verifies if the quantitative results are in line with students' OFA perceptions. Findings show that (1) during the semester, students' self-efficacy decreases and test anxiety increases, (2) students using OFA experience an increase in self-efficacy, and (3) those students also tend to experience lower test anxiety. Students confirm these favourable effects based on their experiences with the OFAs. This paper contributes to accounting education by demonstrating how OFAs support accounting students to increase self-efficacy and decrease test anxiety.

Suggested Citation

  • Blondeel, Eva & Everaert, Patricia & Opdecam, Evelien, 2024. "Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety," The British Accounting Review, Elsevier, vol. 56(4).
    • Handle: RePEc:eee:bracre:v:56:y:2024:i:4:s0890838923000197
    DOI: 10.1016/j.bar.2023.101189
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838923000197
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2023.101189?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Timothy J. Fogarty, 2020. "Accounting education in the post-COVID world: looking into the Mirror of Erised," Accounting Education, Taylor & Francis Journals, vol. 29(6), pages 563-571, November.
    2. Porter, Jason C., 2019. "Beyond debits and credits: Using integrated projects to improve students’ understanding of financial accounting," Journal of Accounting Education, Elsevier, vol. 46(C), pages 53-71.
    3. Pilonato, Silvia & Monfardini, Patrizio, 2020. "Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms," The British Accounting Review, Elsevier, vol. 52(3).
    4. Munther Al-Nimer & Fairouz M. Mustafa, 2022. "Accounting students’ demographics and competencies: the mediating role of student engagement," Accounting Education, Taylor & Francis Journals, vol. 31(2), pages 213-241, March.
    5. Sandra Einig, 2013. "Supporting Students' Learning: The Use of Formative Online Assessments," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 425-444, October.
    6. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    7. Curtis, Susan M., 2011. "Formative assessment in accounting education and some initial evidence on its use for instructional sequencing," Journal of Accounting Education, Elsevier, vol. 29(4), pages 191-211.
    8. Randolph Nsor-Ambala, 2020. "Impact of exam type on exam scores, anxiety, and knowledge retention in a cost and management accounting course," Accounting Education, Taylor & Francis Journals, vol. 29(1), pages 32-56, January.
    9. Dellaportas, Steven & Hassall, Trevor, 2013. "Experiential learning in accounting education: A prison visit," The British Accounting Review, Elsevier, vol. 45(1), pages 24-36.
    10. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).
    11. Jerry Schoenfeld & Gerry Segal & Dan Borgia, 2017. "Social cognitive career theory and the goal of becoming a certified public accountant," Accounting Education, Taylor & Francis Journals, vol. 26(2), pages 109-126, March.
    12. Wilkin, Carla L., 2022. "Developing critical reflection: An integrated approach," The British Accounting Review, Elsevier, vol. 54(3).
    13. Zauwiyah Ahmad & R. N. Anantharaman & Hishamuddin Ismail, 2012. "Students' Motivation, Perceived Environment and Professional Commitment: An Application of Astin's College Impact Model," Accounting Education, Taylor & Francis Journals, vol. 21(2), pages 187-208, July.
    14. Cao, Feng & Zhang, Xueyan & Yuan, Rongli, 2022. "Do geographically nearby major customers mitigate suppliers’ stock price crash risk?," The British Accounting Review, Elsevier, vol. 54(6).
    15. Marann Byrne & Barbara Flood & Julie Griffin, 2014. "Measuring the Academic Self-Efficacy of First-year Accounting Students," Accounting Education, Taylor & Francis Journals, vol. 23(5), pages 407-423, October.
    16. Rotenstein, Aliza & Davis, Harry Z. & Tatum, Lawrence, 2009. "Early Birds versus Just-in-Timers: The effect of procrastination on academic performance of accounting students," Journal of Accounting Education, Elsevier, vol. 27(4), pages 223-232.
    17. Duff, Angus & Mladenovic, Rosina, 2015. "Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 47(3), pages 321-338.
    18. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    19. Martin-Sardesai, Ann & Irvine, Helen & Tooley, Stuart & Guthrie, James, 2017. "Organizational change in an Australian university: Responses to a research assessment exercise," The British Accounting Review, Elsevier, vol. 49(4), pages 399-412.
    20. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gerdin, Jonas & Englund, Hans, 2022. "Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity," The British Accounting Review, Elsevier, vol. 54(5).
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.
    5. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    6. Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John, 2018. "Shunning careers in public accounting firms: The case of Indonesia," The British Accounting Review, Elsevier, vol. 50(5), pages 463-480.
    7. Dragomir, Voicu D. & Dumitru, Mădălina, 2023. "Two years into the COVID-19 pandemic: An analysis of learning outcomes and student engagement at an economics university," Journal of Accounting Education, Elsevier, vol. 65(C).
    8. De Villiers, Rouxelle & Hess, Alexandra Claudia, 2018. "Melding traditional and progressive andragogy in marketing education, using the hermeneutic competency development strategy," Australasian marketing journal, Elsevier, vol. 26(2), pages 140-156.
    9. Chiara Oppi & Cristina Campanale & Lino Cinquini, 2021. "Il problema dell?ambiguit? nei sistemi di misurazione della performance nel settore pubblico: un?analisi della letteratura internazionale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 11-38.
    10. Chmielewski-Raimondo, Danielle A. & McKeown, Warren & Brooks, Albie, 2016. "The field as our classroom: Applications in a business-related setting," Journal of Accounting Education, Elsevier, vol. 34(C), pages 41-58.
    11. Ellis, Jennifer Butler & Riley, Mark E. & Shortridge, Rebecca Toppe, 2015. "Incorporating face-to-face peer feedback in a group project setting," Journal of Accounting Education, Elsevier, vol. 33(4), pages 317-331.
    12. Alessandra Allini & Rosanna Span? & Annamaria Zampella & Fiorenza Meucci, 2020. "Integrated Performance Plans in Higher Education as means of accounting change. Insights into the Italian context," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(1), pages 87-110.
    13. Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret, 2022. "Motivational appetites, cultural orientations and accounting students' learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2283-2312, June.
    14. Cheng, Peng & Ding, Rui, 2021. "The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university," Journal of Accounting Education, Elsevier, vol. 54(C).
    15. Li, Yi & Wang, Pengfei & Zhang, Wei, 2023. "Does online interaction between firms and investors reduce stock price crash risk?," The British Accounting Review, Elsevier, vol. 55(4).
    16. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).
    17. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    18. David J. Emerson & Joseph F. Hair & Kenneth J. Smith, 2023. "Psychological Distress, Burnout, and Business Student Turnover: The Role of Resilience as a Coping Mechanism," Research in Higher Education, Springer;Association for Institutional Research, vol. 64(2), pages 228-259, March.
    19. Sugahara, Satoshi & Cilloni, Andrea, 2021. "Mediation effect of students’ perception of accounting on the relationship between game-based learning and learning approaches," Journal of Accounting Education, Elsevier, vol. 56(C).
    20. Meredith Tharapos & Konrad Peszynski & Kwok Hung Lau & Margaret Heffernan & Gillian Vesty & Aida Ghalebeigi, 2023. "Effective teaching, student engagement and student satisfaction during the Covid‐19 pandemic: Evidence from business students' qualitative survey evaluations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3173-3192, September.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:56:y:2024:i:4:s0890838923000197. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.