Abstract

The study examined preservice teachers’ self-efficacy in teaching cost accounting at the pretertiary level. It employed the descriptive cross-sectional survey design involving final year preservice accounting teachers at the University of Cape Coast. An adapted questionnaire referred to as Teacher Self-Efficacy and Mastery Experience Scale (TSEMES) was used to gather relevant data complemented by the academic records of the respondents to address the problem. The return rate of the instrument was 93%. Descriptive (frequencies, percentages, means, and standard deviation) and inferential statistics (simple linear regression) were used to analyse the data. The study found out that preservice accounting teachers were highly efficacious in classroom management compared to student engagement and instructional practices. Also, mastery experience had a positive influence on preservice accounting teachers’ self-efficacy in teaching cost accounting. Therefore, it was recommended that accounting teacher educators pay more attention to competencies related to instructional strategies and student engagement by engaging more with the preservice accounting teachers in these areas. In the deployment of teachers, the Ghana Education Service should prioritise preservice accounting teachers with higher academic achievement.

Highlights

  • Teachers with low self-efficacy have poor self-esteem and negative thoughts about accomplishing tasks [19]. erefore, to fully understand Kwarteng’s finding that teachers were illprepared to teach cost accounting, pertinent questions will be raised, such as how do cost accounting teachers consider their self-worth in the face of the job at hand? How does the training of cost accounting teachers improve their self-efficacy? Timely diagnosis of the problem is necessary to ensure that appropriate interventions are implemented before such teachers are certified, the concentration on preservice teachers. is is because cost accounting is an integral part of the business

  • It may be due to the fact that, since the current study did not consider the influence of the other sources cited, there was no basis of comparison to determine the highest source of influence. is finding contradicts the theoretical argument of self-efficacy theory, where mastery experiences are argued to have a very high predictive power of selfefficacy

  • Preservice accounting teachers’ high level of self-efficacy in teaching cost accounting indicates that they had high capabilities in getting their students to follow classroom rules, fostering creativity among their students, and improving their students’ self-confidence through motivation and encouragement. Their level of competence higher in classroom management as compared to instructional strategies and student engagement techniques suggests that the curriculum implementors over emphasise classroom engagement techniques more than they do for instructional strategies and student engagement

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Summary

Method

E cross-sectional survey design was employed in executing the study It involved studying and gathering data from and about preservice accounting teachers in the University of Cape Coast to measure the self-efficacy in delivering senior cost accounting courses. E primary data was gathered from the responding final year preservice accounting teachers using the Teacher Self-Efficacy and Mastery Experience Scale (TSEMES). Ey were homogeneous in their self-assessment of their level of efficacy in classroom management (SD 0.65) It showed that preservice accounting teachers believed in themselves in possessing the right skill in managing students’ classroom behaviour during cost accounting lessons. E study investigated the influence of mastery experience on preservice teachers’ self-efficacy in teaching cost accounting using regression analysis.

Key findings are given as follows:
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