Achievement Goal Theory: The Relationship of Accounting Students’ Goal Orientations with Self-efficacy, Anxiety, and Achievement

Abstract Students’ goal orientations are examined using two major frameworks for learning: achievement goal theory (AGT) and students’ approaches to learning (SAL). Previous student success research is extended, by examining goal constructs from the AGT framework to determine if they help explain the learning process in accounting. Data were gathered using an established instrument and used to examine how mastery and performance goals are related to students’ academic expectations, achievement, self-efficacy, and test anxiety. Cluster analysis was used to identify four motivation groupings (multiple-goal, mastery, performance, and low motivation). Pairwise comparisons of groups, for expected grades, self-efficacy, anxiety, final exam grade, and course grade, identified differences among some of the clusters. Results suggest that a combination of mastery and performance goal motivations, rather than a singular perspective, may provide better outcomes related to course grades, while reducing dysfunctional outcomes. Based on the results, suggestions are provided to help instructors influence student success.

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