“…Many previous researchers have investigated the determinants of students' performance in accounting studies, such as students' performance-related ability to change, adapt, make difficult decisions, learn from mistakes, and control changes in belief and choice (Feldman et al, 2016). Meanwhile, other researchers included locus of control, learning methods and learning resources (Litasari & Pustikaningsih, 2019), expectations, volition, interests, and attitude during learning (Ahinful et al, 2019;Byrne & Flood, 2005), gender and personality (Fallan & Opstad, 2014), gender and parental style (Papageorgiou & Callaghan, 2018a).…”