Abstract
•Three factors of self-efficacy were obtained: organization, help-seeking, and achievement.•Mastery feedback is related to self-efficacy beliefs beyond the initial status of those beliefs.•Instructors should consider how assessments affect student sense of self-efficacy.
This study examined the relationship between midterm examination results and the self-efficacy beliefs of undergraduate accountancy students. Students enrolled in a mandatory introductory accounting course were surveyed regarding their self-efficacy beliefs before and after receiving their midterm exam results in a 13-week semester. The analysis showed that there was a positive relationship between midterm examination results and student sense of self-efficacy at the end of the course, even after taking into account their self-efficacy beliefs before receiving their midterm results. The results are consistent with Bandura’s (1994) theoretical argument that enactive mastery is a source of self-efficacy for individuals Enactive mastery is mastery that is demonstrated through events and activities, such as a performance, or an examination. The approach taken here stands in contrast to other studies of self-efficacy that seek to examine how self-efficacy influences achievement. Theoretical and practical implications of the findings are explored.