Abstract
Given the lack of research on predictors of students’ learning success in vocational domains, the present study aims to identify determinants of student competence growth in the subject Accounting. Based on theoretical models (e.g., basic deep structure dimensions of instructional quality, self-enhancement theory, self-determination theory) and related published research, we hypothesized that students’ improvement could be best predicted by their prior knowledge and cognitive abilities, followed by self-concept, cognitive learning strategies, motivational regulations and perceptions of learning environment characteristics. In particular, we aimed to ascertain whether aspects of the learning environment determine student competency development in Accounting, controlling for effects of key student characteristics. By means of three-level models involving repeated measurements, we analysed data from 487 students (74 % female; aget0: M = 14.40 years, SD = 0.74) from Austrian commercial upper secondary schools in grades 9 through 11. Most of our hypotheses are supported by this data, and thus we could answer our research question as follows: The students’ proficiency in mathematics, their grades from the previous school year, perceived cognitive activation and support from teachers of their basic psychological needs most strongly predicted student initial status and growth in accounting competence. However, against all expectations, cognitive learning strategies and class mean of perceived student-centred instruction were not, or were negatively, related to their competence, which indicates that the latter was perceived more often in low-performing classes. As expected, student intrinsic motivation and academic self-concept were related to competence in accounting. Contradictory to correlation analysis, time spent on learning in class was not significantly related to competence development at any hierarchical level of the multilevel analysis. We discuss our results within the limitations of this present study, and their consequences for teaching practice.
Highlights
Since economic activities constitute an essential part of everyday life and they govern important aspects of society such as politics, a central goal of schooling is to make this domain accessible to students
As predicted, accounting competence in t1 is moderately but statistically significantly associated with student mathematics ability, grades, self-concept, intrinsic and identified motivation, and their perceptions of characteristics of the learning environment such as teacher support of basic needs, structure and cognitive activation
We did not model this mediation effect, our analyses show that both competence support and intrinsic motivation are related to student competence development in accounting
Summary
Since economic activities constitute an essential part of everyday life and they govern important aspects of society such as politics, a central goal of schooling is to make this domain accessible to students. According to the “Education at a Glance” report (OECD 2012), Austria is one of the OECD countries with the largest share of students in vocationally oriented upper secondary education. This might be partially due to the long tradition of commercial education in Austria. Today 87,375 students attend business-related schools, so-called “kaufmännische Schulen/wirtschaftsberufliche Schulen” (BMBF 2014). Upon entering these schools, students choose between three-year (without Matura, i.e., without higher education entrance qualification; referred to as BMS: berufsbildende mittlere Schule) and five-year (with Matura; referred to as BHS: berufsbildende höhere Schule) tracks
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