“…Buckhaults and Fisher (2011) suggested that accounting educators could decrease students' anxiety and increase their motivation to learn accounting by using appropriate materials and new teaching methods. Numerous studies of accounting education have focused on the relationship between student performance and the quality of the accounting curriculum, including cognitive processes in learning (e.g., Booth & Mladenovic, 1999;Fisher & Murphy, 1995;Lucas, 2000Lucas, , 2001Lucas, , 2002Lucas & Meyer, 2005;Mladenovic, 2000), learning approaches (e.g., Byrne et al, 1999;Byrne et al, 2002;Davidson, 2002), teaching content and performance (e.g., Gow et al, 1994;Koh & Koh, 1999), learning style and attitude toward accounting (e.g., Chen et al, 2013;Duff, 2004), and cognitive preferences and cooperative learning among students (e.g., Ramsay et al, 2000). However, to date, the role of self-concept as it relates to accounting education has yet to be investigated, despite the well-known relationship among self-regulated learning (SRL), test anxiety (TA), and academic achievement.…”