Academic and non-academic factors explaining anxiety among accounting students: evidence from the COVID-19 pandemic

Studies have demonstrated the presence of anxiety among undergraduate students. Some causal factors are academic, but many are non-academic. The pandemic changed the way education is delivered, requiring remote learning for all. This situation disrupted students’ academic routines and presented significant learning challenges, causing anxiety. The pandemic also exacerbated the impact of non-academic factors, given the social distancing imposed. Based on a structural model analyzing 348 undergraduate accounting student responses, results show that a combination of academic and non-academic factors triggered anxiety among accounting students in the e-learning pandemic context. The items loading on the most important anxiety-inducing academic factor, namely teaching/learning challenges, suggest that the most basic teaching practices related to planning course workload and management should be considered in all circumstances and delivery modes. The paper offers academia ways to better prepare for the new learning modalities in accounting education or during a future pandemic.