Testing the Effect of Self-Regulated Learning on Self-Efficacy in a Business Process Context

Abstract

The purpose of this paper is to examine the effects of self-regulated learning on students’ self-efficacy and further examine how motivation and self-management skills subsequently mediate self-regulated learning. This study is based on experimental research. Participants were divided into five groups (revenue cycle, expenditure cycle, production cycle, human resources/payroll cycle, and general ledger/reporting system) to teach business processes and related controls of the assigned cycles. The findings suggest that self-regulated learning, motivation, and self-management skill directly enhance participants’ self-efficacy in business processes. In addition, self-regulated learning also has indirect effects on self-efficacy via motivation and self-management skills.