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The influence of prior knowledge on the self-efficacy of students enrolled in a tertiary introductory accounting course

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  • Nicolas Choo
  • Peter Fieger
  • Paul Wells
  • Katie Tseng

Abstract

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.

Suggested Citation

  • Nicolas Choo & Peter Fieger & Paul Wells & Katie Tseng, 2026. "The influence of prior knowledge on the self-efficacy of students enrolled in a tertiary introductory accounting course," Accounting Education, Taylor & Francis Journals, vol. 35(1), pages 34-58, January.
    • Handle: RePEc:taf:accted:v:35:y:2026:i:1:p:34-58
    DOI: 10.1080/09639284.2024.2405603
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