Beyond ACT & GPA: self-efficacy as a non-cognitive predictor of academic success

Robert J. Tepper and Steven A. Yourstone

International Journal of Accounting & Information Management, 2018, vol. 26, issue 1, 171-186

Abstract: Purpose - The purpose of this study is to identify significant non-cognitive variables as predictors of student success in an introductory accounting class. Design/methodology/approach - Non-cognitive characteristics of the students were obtained by surveying two sections of an introductory accounting class. Survey results were combined with student performance in the class. Regression analysis was applied to determine the significant predictors of academic success. Findings - Findings show that students with similar ACT scores and GPA may outperform others owing to the effect of certain non-cognitive variables pertaining to self-efficacy. These included the individual’s perceived skill level, tendency to become discouraged and expected performance relative to others. Research limitations/implications - One research limitation is the lack of a pre- and post-test to measure any interventions. No interventions are part of this research study, but this limitation provides a strong suggestion for future research. Also, larger sample sizes might lead to different results. Practical implications - Cognitive ability is the intellectual capability that enables one to acquire, memorize, recall, combine, compare and use information and conceptual skills in new frameworks (Cronbach, 1984;Jensen, 1998). Standardized tests measure cognitive variables (Sedlacek, 2011). Research demonstrates that cognitive ability alone will not provide the best predictive model of performance (Hallet al., 2006). This study of certain non-cognitive variables improves instructor understanding of student success, increases predictive ability and informs teaching methods and interventions. Originality/value - This study differs from previous research by adding to and enhancing the currently small and limited body of literature. While other studies have identified largely cognitive factors that relate to success in the introductory accounting course (Phillips, 2015), this study identifies significant non-cognitive variables relating to self-efficacy that can help accounting educators better understand student performance in introductory undergraduate financial accounting courses.

Keywords: ACT; GPA; Cognitive ability; Introductory accounting; Student perceptions; Student performance (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ijaimp:ijaim-05-2017-0060

DOI: 10.1108/IJAIM-05-2017-0060

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