The Nexus Between Self-Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?
| dc.contributor.author | Sharma, Garima | |
| dc.contributor.author | Joshi, Mahesh | |
| dc.contributor.author | Tharapos, Meredith | |
| dc.contributor.author | ETAL.. | |
| dc.date.accessioned | 2026-01-08T09:38:53Z | |
| dc.date.available | 2026-01-08T09:38:53Z | |
| dc.date.issued | 2025 | |
| dc.description | This study explores the link between self-efficacy beliefs and professional skills development among accounting students based on their personality traits (Costa Jr. and McCrae 1992; Hurtz and Donovan 2000). An individual's self-efficacy beliefs influence the way they think, act, behave and motivate themselves (Bandura 1995; Beatson et al. 2020). Students with higher self-efficacy beliefs are goal-driven, enjoy challenges and persist longer than those with lower self-efficacy beliefs (Beatson et al. 2020; Cheng and Chiou 2010; Di Giunta et al. 2013). Students' self-efficacy beliefs have been found to be positively related to professional skills such as leadership (Basol and Karatuna 2017; Chaudhary and Panda 2019), decision-making, communication, self-management and ethical awareness (Coetzee et al. 2014; Hassall et al. 2013; Marzuki et al. 2017). Studies examining accounting students have found that self-efficacy beliefs are also positively related to decision-making, communication and academic performance (Beatson et al. 2023, 2020; Marzuki et al. 2017). | |
| dc.description.abstract | Research conducted in various disciplines in developed countries demonstrates that self-efficacy beliefs significantly influence students' professional skills development. This study examines the influence of self-efficacy beliefs on the development of accounting students' professional skills based on their personality traits in a developing country. A survey using the five-factor personality model and self-efficacy scales was conducted with Indian accounting students. Results reveal that while accounting students exhibit high self-efficacy, their professional skills development is not solely driven by these beliefs. Other factors, including socioeconomic status, heredity and culture, also play a role in shaping their professional skills. Keywords: accounting, culture, personality traits, professional skills, self-efficacy | |
| dc.identifier.citation | Sharma, G., Naidoo, J. M., Ihalanayake, R., Joshi, M., & Tharapos, M. (2025). The Nexus Between Self‐Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter?. Accounting & Finance, 65(3), 3215-3230. | |
| dc.identifier.doi | https://doi.org/10.1111/acfi.70037 | |
| dc.identifier.uri | https://repository.adu.ac.ae/handle/1/7915 | |
| dc.language.iso | en | |
| dc.publisher | John Wiley and Sons Inc | |
| dc.title | The Nexus Between Self-Efficacy and Professional Skills Development Among Accounting Students: Do Social and Cultural Factors Matter? | |
| dc.type | Article |