The influence of self‐efficacy beliefs and prior learning on performance

Nicola J. Beatson, David A. G. Berg and Jeffrey K. Smith

Accounting and Finance, 2020, vol. 60, issue 2, 1271-1294

Abstract: This research examines self‐efficacy beliefs and prior learning of accounting students to determine how useful these variables are for predicting academic success in accounting courses. Self‐efficacy beliefs are the confidence one has in the ability to perform certain tasks or skills (Bandura, 1997). As Bandura (1977) argued, the results here showed that confidence in one's ability to succeed is the most powerful predictor of academic success. This research provides pathways for increased student success by indicating that a focus on enhancing student self‐efficacy will lead to higher achievement. The implications of this research for accounting education practice is discussed.

Date: 2020
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