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

Pi-Yueh Cheng, Wan-Ru Liao


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.

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