EXPLORING THE LINK BETWEEN ROMANIAN ACCOUNTING STUDENTS’ GOAL ORIENTATIONS, SELF-EFFICACY, TEST ANXIETY AND PERFORMANCE: A CLUSTER ANALYSIS APPROACH
DOI:
https://doi.org/10.2478/subboec-2024-00015Keywords:
financial accounting education, learning motivation, self-efficacy, test anxiety, academic performance, Achievement Goal TheoryAbstract
This empirical study examines the relationship between learning motivation, self-efficacy, test anxiety, and academic performance in the context of a Financial Accounting course, using Achievement Goal Theory (AGT) as a framework. A sample of 149 second-year students enrolled in the Accounting and Management Information Systems program completed a questionnaire based on the Motivated Strategies for Learning Questionnaire (MSLQ). The data were analyzed using correlation, cluster analysis, and ANCOVA. The results confirmed significant differences between four motivational profiles: mastery, performance, multiple goals, and low motivation, regarding their impact on self-efficacy, test anxiety, and performance. The findings suggest that students with multiple goals achieve better academic outcomes, emphasizing the importance of a multidimensional approach to learning motivation.
JEL classification: A22, I23, M41.
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