Psychological Determinants of Academic Achievement in Accounting: Evidence from Brazil

Samuel Mamede, Alessandra Marques, Pablo Rogers and Gilberto Miranda
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Samuel Mamede: Federal University of Uberlândia
Alessandra Marques: Federal University of Uberlândia
Pablo Rogers: Federal University of Uberlândia
Gilberto Miranda: Federal University of Uberlândia

Brazilian Business Review, 2015, vol. Special Issue, issue 2, 50-71

Abstract: The proposal of this research was to investigate the association between psychological variables and academic performance of 494 students of accounting of a Brazilian public University. We seek, therefore, to highlight some psychological variables to understand the behavior of students of accounting courses. The instrument used for data collection was a questionnaire based on five psychological constructs: self-efficacy, self-esteem, optimism, locus of control and self-control. Regression analyses were used to identify the influence of the explanatory variables on the academic performance coefficient, with the main results showing that: (i) the variable smoking has a direct impact on the academic achievement of students; (ii) the academic performance of women is higher than that of men; (iii) students within the age range of 20 to 40 years have significantly lower performance than students of other age ranges, and (iv) the variable experience time in accounting is related with the students' performance.

Keywords: Student; performance.; Psychological; scales.; Locus; of; control (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:bbz:fcpbbr:v:specialissue:y:2015:i:2:p:50-71

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