Beyond ACT & GPA: self-efficacy as a non-cognitive predictor of academic success

• Published date: 05 March 2018
• Pages: 171-186
• DOI: https://doi.org/10.1108/IJAIM-05-2017-0060
• Date: 05 March 2018
• Author: Robert J. Tepper,Steven A. Yourstone
• Subject Matter: Accounting & Finance,Accounting/accountancy,Accounting methods/systems

Beyond ACT & GPA: self-efficacy

as a non-cognitive predictor of

academic success

Robert J. Tepper and Steven A. Yourstone

Anderson School of Management,

University of New Mexico, Albuquerque, New Mexico, USA

Abstract

Purpose –The purpose of this study is to identify significant non-cognitive variables as predictors of

student successin an introductory accounting class.

Design/methodology/approach –Non-cognitive characteristics of the students were obtained by

surveying two sections of an introductory accounting class. Survey results were combined with student

performance in the class. Regressionanalysis was applied to determine the significant predictors of academic

success.

Findings –Findingsshow that students with similar ACT scores and GPA may outperform others owing to

the effect of certain non-cognitive variables pertaining to self-efficacy. These included the individual’s

perceivedskill level, tendency to become discouraged and expected performancerelative to others.

Research limitations/implications –One research limitation is the lack of a pre- and post-test to

measure any interventions. No interventions are part of this research study, but this limitation provides a

strong suggestionfor future research. Also, largersample sizes might lead to different results.

Practical implications –Cognitive ability is the intellectual capability that enables one to acquire,

memorize, recall,combine, compare and use information and conceptual skills in new frameworks(Cronbach,

1984;Jensen, 1998). Standardizedtests measure cognitive variables (Sedlacek, 2011).Research demonstrates

that cognitive ability alonewill not provide the best predictive model of performance (Hall et al.,2006). This

study of certain non-cognitive variables improves instructor understanding of student success, increases

predictiveability and informs teaching methods and interventions.

Originality/value –This study differs from previous researchby adding to and enhancing the currently

small and limitedbody of literature. While other studies have identifiedlargely cognitive factors that relate to

success in the introductory accounting course (Phillips,2015), this study identifies significant non-cognitive

variables relating to self-efficacythat can help accounting educators better understandstudent performance

in introductoryundergraduate financial accounting courses.

Keywords ACT, GPA, Cognitive ability, Introductory accounting, Student perceptions,

Student performance

Paper type Research paper

1. Introduction

The purpose of this study is to identify non-cognitive variables that contribute to

understanding student success in an introductory financial accounting course. Non-

cognitive factors encompass “sets of behaviors, skills, attitudes and strategies that are

crucial to students’academic performance and persistence in post-secondary education”

(Nagaoka et al.,2013). The traditional predictors of student performance are ACT or SAT

scores, and entering grade-pointaverage (GPA). ACT scores (available for all students) and

GPA were used initially to explain variation in the totalpoints achieved. Thereafter, certain

non-cognitive variables that might enhance understanding of student performance were

Non-cognitive

predictor of

academic

success

171

Received10 May 2017

Revised20 October 2017

9November 2017

Accepted10 November 2017

InternationalJournal of

Accounting& Information

Management

Vol.26 No. 1, 2018

pp. 171-186

© Emerald Publishing Limited

1834-7649

DOI 10.1108/IJAIM-05-2017-0060

The current issue and full text archive of this journal is available on Emerald Insight at:

www.emeraldinsight.com/1834-7649.htm

identified. Students were surveyed concerning numerous non-cognitive characteristics

beyond demographics, includingperceptions about themselves, the classroom environment,

pedagogy used and the discipline in general. Ultimately, only a few of the characteristics

helped to explainthe variation in student performance.

This paper begins with a discussion of theliterature background of the study. Section 2

describes the methodology of the study, while Section 3 describes the research method.

Section 4 discusses the results of the study. Section 5 of the paper concludes with a

discussion of results,directions for future research and the limitations of the study.

2. Literature review

Personality characteristicscan have strong predictive power in addition to ACT scores and

GPA (Harrison and Rainer, 1992). Personalitycharacteristics vary and can be identified and

documented. Those characteristicscan enhance explanatory power in addition to traditional

cognitive measures. Non-cognitive skills include individual characteristics such as

motivation, confidence, tenacity, trustworthiness, perseverance, social skills and

communication skills(Gutman and Schoon, 2013).

2.1 Self-efficacy: general concepts

Self-efficacy can be definedas an individual’s estimation of one’s ability to use all capacities

to perform a task or tasks (Fishbein and Ajzen, 1975). Self-efficacy can be a significant

predictor of student grades (McKenzieand Schweitzer, 2001). “Perceived self-efficacy refers

to beliefs in one’s capabilities to mobilizethe motivation, cognitive resources and courses of

action needed to meet given situationaldemands”(Wood and Bandura, 1989, p. 408). Beliefs

of self-efficacy may affect an individualstudent’s level of perseverance and determinationto

succeed in a class.

Self-efficacy may be viewed as generalized or task specific(Hall et al., 2006). Task

specific self-efficacy has been identified as an effective predictor of performance in a study

by Yi and Im (2004).“People who think theycan perform well on a task do better than those

who think they will fail”(Gist and Mitchell, 1992, p. 183). Gist and Mitchell discuss the

construct of self-efficacy, including its determinants and the accuracy of individual

judgments. Seligman (1991) surveyed students’attributional characteristics when they

entered a university. Seligman found that the optimistic students attained significantly

higher grades than wouldhave been predicted by achievement tests and high schoolgrades.

Conversely, the more pessimistic students achieved lower performance than what would

have been predicted by achievementtests and high school grades.

Attitudes toward the importance of specific subject matter can also affect performance;

Marzuki et al. (2017, pp. 152-153) noted that in the context of teaching ethics education in

accounting, positiveattitudes about the need for such education enhanced self-efficacy:

As academics more strongly perceive ethics education as being critical to the profession and the

public interest, the greater the belief that one is able to personally convey the importance of

ethical values in their classes.

This suggests that self-efficacyaffects the performance not only of students but alsoof their

instructors, and student attitudes concerningthe importance of financial accounting should

not be overlooked.

2.2 Self-esteem distinguished from self-efficacy

The construct of self-esteem is frequently confused with the construct of self-efficacy (Gist

and Mitchell, 1992). Self-esteemis considered to be a personality trait such as self-worth and

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