ANTECEDENTS AND CONSEQUENCES OF THE STUDENTES PROCRASTINATION IN DISCIPLINES OF THE ACCOUNTING SCIENCES COURSE

Authors

  • Itzhak David Simão Kaveski FUNDAÇÃO UNIVERSIDADE REGIONAL DE BLUMENAU
  • Ilse Maria Beuren Universidade Federal de Santa Catarina - UFSC https://orcid.org/0000-0003-4007-6408

DOI:

https://doi.org/10.22561/cvr.v31i1.5271

Keywords:

Procrastination, Misconduct, Academic Performance

Abstract

This study aims to verify the factors that lead students of the Accounting Sciences course to procrastinating behavior in disciplines of the area and its influence in the academic life. Descriptive research was carried out through survey, having as a sample 225 students of three universities, one private, one communitarian and one public. To test the hypotheses, structural equation modeling was used. The results of the research indicated that the personal and situational antecedents lead students to procrastinate the tasks of the course’s disciplines of the area. It was also found out that there is a positive relationship between procrastination and academic misconduct. In addition, it was identified that there is a negative relationship between procrastination and academic performance. Based on the results, it is concluded that the personal and situational factors lead students of the Accounting Sciences course to procrastination in disciplines of the area. In addition, procrastinating behavior can affect both academic performance and misconduct, including jeopardizing grades and failing the course. The results of the study contribute for teachers and students to reflect on the negative results of procrastination over the course of the disciplines and for the elaboration of pedagogical plans and strategies that can improve the students' academic trajectory.

References

Amaro, H.D., Semprebon, E., Junior, E.A.B., & Dezevecki, A.F. (2016). Influência da procrastinação acadêmica na autoavaliação de desempenho de acordo com o nível de autoeficácia do discente. Revista Universo Contábil, 12(4), 48-67. https://doi.org/10.4270/RUC.2016427

Carpenter, D.D., Harding, T.S., Finelli, C.J., Montgomery, S.M., & Passow, H.J. (2006). Engineering students' perceptions of and attitudes towards cheating. Journal of Engineering Education, 95(3), 181-194. https://doi.org/10.1002/j.2168-9830.2006.tb00891.x

Chu, A.H.C., & Choi, J.N. (2005). Rethinking procrastination: positive effects of" active" procrastination behavior on attitudes and performance. The Journal of Social Psychology, 145(3), 245-264. https://doi.org/10.3200/SOCP.145.3.245-264

Costa, M.D.S. (2007). Procrastinação, autorregulação e género (Dissertação de mestrado). Instituto de Educação e Psicologia, Universidade do Minho, Braga, Portugal.

Dewitte, S., & Schouwenburg, H.C. (2002). Procrastination, temptations, and incentives: The struggle between the present and the future in procrastinators and the punctual. European Journal of Personality, 16(6), 469-489. https://doi.org/10.1002/per.461

Ferrari, J.R., & Scher, S.J. (2000). Toward an understanding of academic and nonacademic tasks procrastinated by students: The use of daily logs. Psychology in the Schools, 37(4), 359-366. https://doi.org/10.1002/1520-6807(200007)37:4<367::AID-PITS7>3.0.CO;2-Y

Grunschel, C., Schwinger, M., Steinmayr, R., & Fries, S. (2016). Effects of using motivational regulation strategies on students' academic procrastination, academic performance, and well-being. Learning and Individual Differences, 49, 162-170. https://doi.org/10.1016/j.lindif.2016.06.008

Hair Jr., J.F., Hult, T.M., Ringle, C.M., & Sarstedt, M. (2017). A Primer on partial least squares structural equation modeling (PLS-SEM). Los Angeles: Sage.

Kim, K.R., & Seo, E.H. (2015). The relationship between procrastination and academic performance: A meta-analysis. Personality and Individual Differences, 82, 26-33. https://doi.org/10.1016/j.paid.2015.02.038

Klein, H.A., Levenburg, N.M., McKendall, M., & Mothersell, W. (2007). Cheating during the college years: How do business school students compare?. Journal of Business Ethics, 72(2), 197-206. https://doi.org/10.1007/s10551-006-9165-7

Klingsieck, K.B., Grund, A., Schmid, S., & Fries, S. (2013). Why students procrastinate: A qualitative approach. Journal of College Student Development, 54(4), 397-412. https://doi.org/10.1353/csd.2013.0060

Medeiros, K.E.B., Antonelli, R.A., & Portulhak, H. (2019). Desempenho acadêmico, procrastinação e o uso de tecnologias de informação e comunicação: uma investigação com estudantes da área de negócios. Revista Gestão Organizacional, 12(1), 92-114. https://doi.org/10.22277/rgo.v14i1.4731

Milgram, N.A., Dangour, W., & Ravi, A. (1992). Situational and personal determinants of academic procrastination. The Journal of General Psychology, 119(2), 123-133. https://doi.org/10.1080/00221309.1992.9921166

Patrzek, J., Sattler, S., van Veen, F., Grunschel, C., & Fries, S. (2015). Investigating the effect of academic procrastination on the frequency and variety of academic misconduct: a panel study. Studies in Higher Education, 40(6), 1014-1029. https://doi.org/10.1080/03075079.2013.854765

Raash, M., & Silveira-Martins, E. (2016). Analise do posicionamento procrastinador como (falta de) estratégia para o desempenho acadêmico: uma pesquisa com estudantes de gestão. Revista Meta: Avaliação, 8(24), 463-487. https://doi.org/10.22347/2175-2753v8i24.1043

Ribeiro, F., Avelino, B.C., Colauto, R.D., & Nova, S.P.D.C.C. (2014). Comportamento procrastinador e desempenho acadêmico de estudantes do curso de ciências contábeis. Advances in Scientific and Applied Accounting, 7(3), 386-406. https://doi.org/10.14392/ASAA.2014070304

Ringle, C.M., Silva, D., & Bido, D.D.S. (2014). Modelagem de equações estruturais com utilização do SmartPLS. Revista Brasileira de Marketing, 13(2), 56-73. https://doi.org/10.5585/remark.v13i2.2717

Semprebon, E., Amaro, H.D., & Beuren, I.M. (2017). A influência da procrastinação no desempenho acadêmico e o papel moderador do senso de poder pessoal. Archivos Analíticos de Políticas Educativas, 25(25), 1-24. https://doi.org/10.14507/epaa.25.2545

Silva, D.J.M., Silva, M.A., Vilela, M.S.S., & Oliveira, R.M. (2016). Procrastinação e desempenho acadêmico: indícios por meio da análise de correspondência. Revista Mineira de Contabilidade, 17(3), 16-31.

Simkin, M.G., & McLeod, A. (2010). Why do college students cheat?. Journal of Business Ethics, 94(3), 441-453. https://doi.org/10.1007/s10551-009-0275-x

Steel, P., & Klingsieck, K.B. (2016). Academic procrastination: psychological antecedents revisited. Australian Psychologist, 51(1), 36-46. https://doi.org/10.1111/ap.12173

Published

2020-03-30

How to Cite

KAVESKI, I. D. S.; BEUREN, I. M. ANTECEDENTS AND CONSEQUENCES OF THE STUDENTES PROCRASTINATION IN DISCIPLINES OF THE ACCOUNTING SCIENCES COURSE. Contabilidade Vista & Revista, [S. l.], v. 31, n. 1, p. 136–158, 2020. DOI: 10.22561/cvr.v31i1.5271. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/5271. Acesso em: 25 nov. 2024.

Most read articles by the same author(s)

1 2 3 > >>