Achievement, Attributions, Self-Efficacy, and Goal Setting by Accounting Undergraduates

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.