Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety

Eva Blondeel, Patricia Everaert and Evelien Opdecam

The British Accounting Review, 2024, vol. 56, issue 4

Abstract: In a financial accounting course, it is important that students review the learning material multiple times throughout the semester. Nonetheless, procrastination behaviour is adopted by many accounting students. Procrastination behaviour, induced by low self-efficacy, is harmful as it leads to higher test anxiety. Hence, interventions are suggested to favourably influence procrastination. Based on Astin's (1984) theoretical Input–Environment–Output model, this study investigates the potential of voluntary online exercises — online formative assessments (OFAs) — to increase self-efficacy and decrease test anxiety. The setting involves a quasi-experiment in a financial accounting course. Quantitative OFA log data are used (N = 762), as well as survey data, measuring self-efficacy and test anxiety at the beginning and the end of the semester. Qualitative focus group data verifies if the quantitative results are in line with students' OFA perceptions. Findings show that (1) during the semester, students' self-efficacy decreases and test anxiety increases, (2) students using OFA experience an increase in self-efficacy, and (3) those students also tend to experience lower test anxiety. Students confirm these favourable effects based on their experiences with the OFAs. This paper contributes to accounting education by demonstrating how OFAs support accounting students to increase self-efficacy and decrease test anxiety.

Keywords: Financial accounting; Online formative assessment; Self-efficacy; Test anxiety; Voluntary online exercises (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:56:y:2024:i:4:s0890838923000197

DOI: 10.1016/j.bar.2023.101189

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