Sources of Self-efficacy Beliefs in Learning Accounting: Does Gender Matter?

Abstract

This paper aims to examine the self-efficacy beliefs of first-year accounting students and investigate the sources of self-efficacy beliefs for both female and male students. The goal is to provide insights to help lecturers support the academic success of accounting students. The study involves analysing data from 184 accounting students who reported on four sources of self-efficacy beliefs: enactive mastery experience, verbal persuasion, vicarious experience, and physiological and affective states. The study reveals that male students are primarily influenced by prior experience and physiological and affective states, while female students are mostly influenced by prior experience and verbal persuasion. Educators can use these findings to design more effective interventions and support systems that enhance students' self-efficacy and, consequently, their academic performance and overall learning outcomes. This paper contributes to the development of theory in the underexplored area of self-efficacy beliefs among accounting students. It provides insights on the differences in sources of self-efficacy beliefs between genders and provides valuable evidence for educators to support student success in learning accounting.