نبذة مختصرة : Given that self-efficacy has been found to influence the achievement of learning outcomes, this study examines the influence of prior knowledge on the self-efficacy levels of students enrolled in a tertiary level introductory accounting course. The self-efficacy levels of 272 students, captured through an in-class survey, were compared by gender, age, prior knowledge and work experience. The results suggest there was no significant difference in self-efficacy levels between students who had previously studied accounting at secondary school and those who had not. This research makes a theoretical contribution by confirming that prior knowledge does not necessarily influence an individual’s level of self-efficacy when there are few similarities between the prior knowledge gained and the current course being studied. In addition, there is a practical contribution which suggests that students who have not studied accounting at secondary school should not be discouraged from studying accounting at tertiary level.
Rights: © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives License (http://creativecommons.org/licenses/by-nc-nd/4.0/), which permits non-commercial re-use, distribution, and reproduction in any medium, provided the original work is properly cited, and is not altered, transformed, or built upon in any way. The terms on which this article has been published allow the posting of the Accepted Manuscript in a repository by the author(s) or with their consent. ; OpenAccess ; http://creativecommons.org/licenses/by-nc-nd/4.0/
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