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Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement

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  • Richard B. Dull
  • Lydia L. F. Schleifer
  • Jeffrey J. McMillan

Abstract

Students' goal orientations are examined using two major frameworks for learning: achievement goal theory (AGT) and students' approaches to learning (SAL). Previous student success research is extended, by examining goal constructs from the AGT framework to determine if they help explain the learning process in accounting. Data were gathered using an established instrument and used to examine how mastery and performance goals are related to students' academic expectations, achievement, self-efficacy, and test anxiety. Cluster analysis was used to identify four motivation groupings (multiple-goal, mastery, performance, and low motivation). Pairwise comparisons of groups, for expected grades, self-efficacy, anxiety, final exam grade, and course grade, identified differences among some of the clusters. Results suggest that a combination of mastery and performance goal motivations, rather than a singular perspective, may provide better outcomes related to course grades, while reducing dysfunctional outcomes. Based on the results, suggestions are provided to help instructors influence student success.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:accted:v:24:y:2015:i:2:p:152-174
    DOI: 10.1080/09639284.2015.1036892
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    References listed on IDEAS

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    2. Helene Tenzer & Philip Yang, 2019. "The Impact Of Organisational Support And Individual Achievement Orientation On Creative Deviance," International Journal of Innovation Management (ijim), World Scientific Publishing Co. Pte. Ltd., vol. 24(02), pages 1-28, April.
    3. 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).
    4. 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.

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