Measuring the Academic Self-Efficacy of First-year Accounting Students

Abstract

This study measured the levels of academic self-efficacy of first-year accounting students. It also investigated whether there were any gender differences and the extent to which efficacy levels explained variation in academic performance. Overall the analysis revealed that many students lacked the confidence to participate fully in the academic activities associated with their accounting modules. Specifically, they were reluctant to seek help, they lacked the confidence to study effectively or to engage in independent reading and note-taking, and 40% of them were unable to judge the standard required to do well in examinations. The findings demonstrated that being confident in one's ability to understand the course content, to attempt questions in advance of tutorials, and to meet deadlines were associated with achieving significantly better results in the accounting modules. Interestingly, very few gender differences were identified. The paper concludes by considering the implications of the findings for accounting educators.