Correlations were examined between two measures of accounting self-efficacy achievement goal setting, attributions, and scores on the Accounting Practice Achievement Test, obtained 1 yr. apart for 124 freshmen in junior college. Analysis indicated favorable attribution contributed to a higher mean score on accounting self-efficacy. Students with higher perceived self-efficacy performed better on the proficiency tests. Those with higher self-efficacy also set higher goals for subsequent achievement tests. Moreover, students who set higher achievement goals performed better. Goal setting mediated the relation of initial self-efficacy with subsequent test performance. However, the amount of variance accounted for by self-efficacy was small. An effective method for enhancing performance on an accounting achievement test might be to increase beneficial attributions, self-efficacy in accounting, and to encourage setting reasonable achievement goals.
Prospect theory proposes that framing effects result in a preference for risk-averse choices in gain situations and risk-seeking choices in loss situations. However, in group polarization situations, groups show a pronounced tendency to shift toward more extreme positions than those they initially held. Whether framing effects in group decision making are more prominent as a result of the group-polarization effect was examined. Purposive sampling of 120 college students (57 men, 63 women; M age = 20.1 yr., SD = 0.9) allowed assessment of relative preference between cautious and risky choices in individual and group decisions. Findings indicated that both group polarization and framing effects occur in investment decisions. More importantly, group decisions in a gain situation appear to be more cautious, i.e., risk averse, than individual decisions, whereas group decisions in the loss situation appear to be more risky than individual decisions. Thus, group decision making may expand framing effects when it comes to investment choices through group polarization.
In this study we explored the attitudes and motives of business studies students taking examinations for professional certificates, where their participation may have a cognitionoriented motive. The study was divided into 2 phases: in the first phase, a questionnaire survey was used to examine the differences between internal and external encouragement perspectives for those students with and without professional certificates. We found that the intrinsic motivation of students with professional certificates was significantly higher than their extrinsic motivation. In the second phase we examined whether the impact of the external justifications of attitude changes are associated with students' attitudes toward participation in the examination. Multiple regression analyses revealed that reward, satisfaction, effort, responsibility, and commitment were predictive of participants' attitudes.
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