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Exploring the Link Between Romanian Accounting Students’ Goal Orientations, Self-Efficacy, Test Anxiety and Performance: A Cluster Analysis Approach

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  • Müller Camelia-Ancuța

    (Babeș-Bolyai University, Romania)

Abstract

This empirical study examines the relationship between learning motivation, self-efficacy, test anxiety, and academic performance in the context of a Financial Accounting course, using Achievement Goal Theory (AGT) as a framework. A sample of 149 second-year students enrolled in the Accounting and Management Information Systems program completed a questionnaire based on the Motivated Strategies for Learning Questionnaire (MSLQ). The data were analyzed using correlation, cluster analysis, and ANCOVA. The results confirmed significant differences between four motivational profiles: mastery, performance, multiple goals, and low motivation, regarding their impact on self-efficacy, test anxiety, and performance. The findings suggest that students with multiple goals achieve better academic outcomes, emphasizing the importance of a multidimensional approach to learning motivation.

Suggested Citation

  • Müller Camelia-Ancuța, 2024. "Exploring the Link Between Romanian Accounting Students’ Goal Orientations, Self-Efficacy, Test Anxiety and Performance: A Cluster Analysis Approach," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 69(3), pages 56-72.
    • Handle: RePEc:vrs:subboe:v:69:y:2024:i:3:p:56-72:n:1001
    DOI: 10.2478/subboec-2024-00015
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    More about this item

    Keywords

    financial accounting education; learning motivation; self-efficacy; test anxiety; academic performance; Achievement Goal Theory;
    All these keywords.

    JEL classification:

    • A22 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Undergraduate
    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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