Olhar sobre a pós-graduação: ansiedade e autoeficácia nos cursos Stricto Sensu de ciências contábeis

Abstract

Objective: This study’s general objective was to seek evidence and analyze the relationship between anxiety and self-efficacy among students attending graduate programs in Accounting Sciences. Method: An intersectional survey was performed using the General Self-Efficacy Scale and the State-Trait Anxiety Inventory (IDATE) in a sample comprising 322 students attending any degree-granting Accounting Sciences program in Brazil. A quantitative approach was used to analyze data using correlational statistical tests.Results: Perceived self-efficacy influences the students’ performance, though no distinction was found in self-efficacy levels between genders; hence, perceived self-efficacy is independent of gender. The results also show that the students’ anxiety levels are negatively and significantly correlated with self-efficacy. Finally, female graduate students scored significantly higher in anxiety than male students.Contributions: This study’s contribution lies in presenting these variables and the role of self-efficacy as a tool for moderating anxiety. This information can collaborate to design intervention strategies to maximize the academic, scientific, and professional potential of Accounting Sciences graduate programs.