The Relationship Between Test Anxiety and Achievement in Accounting Students with Different Cognitive Styles: The Mediating Roles of Self-Regulation

Abstract

Previous research has indicated that accounting is a very important basic course for undergraduate business and management students. Studies have also shown that most accounting teachers and students are anxious about their ability to effectively teach and learn the course curriculum, respectively, which may result in a poor outcome for the students. Attempts have been made to improve accounting education and reduce anxiety by enhancing students' learning strategies and reducing the stress related to testing. The purpose of this research was to establish and model the effects of accounting anxiety on achievement, to examine the mediating role of self-regulation in the relationship between test anxiety (TA) and achievement, and to compare the achievement and learning processes of students with different cognitive styles. Participants were 498 students from Taiwan business colleges. Our results revealed that self-regulated learning mediated the relationship between TA and accounting achievement. Additionally, with significant differences noted between students with analytical and intuitive cognitive styles. A discussion of study limitations and of implications for accounting education follows.

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

“…The impact that we, as educators have upon our students is not to be ignored, and the teaching approaches used can have significant effects upon our students’ perceptions of both accounting as a discipline, and the job itself, once they are working as practitioners (Friedlan, ). Recently, there has been a greater focus on higher education in accounting, and what factors can impact upon student academic success (Dull et al ., ; Cheng and Liao, ; Sithole, ).…”

Unpleasant past experience as a determinant of cognitive, behavioral and physiological responses to academic stress in professional examination candidates

“…Hypothesis 2 was also partially validated. While irrational beliefs and test anxiety are strongly interdependent, and test anxiety is also interdependent with self-regulated study strategies, no such relationship is appreciable between the irrational beliefs variable and self-regulated study strategies, something which must be examined in greater depth (Cheng & Liao, 2016). The relationship between irrational beliefs and anxiety is sufficiently well understood, it is not for naught that anxiety has an important cognitive component (Pedroza, 2015).…”