Factors Influencing Test Concerns and Test Avoidance Behaviours among Professional Accounting Candidates
Joseph Tufuor Kwarteng, Maxmos Walasi Servoh, Bernard
Fentim Darkwa, Henry Cobbold, Emmanuel Quayson,
Armstrong Kumatsia, Samuel Kwarteng, and Francis Aidoo
Department of Business and Social Sciences Education, College of Education Studies, University of
Cape Coast, Cape Coast, Ghana
Enoch King Mensah
Department of Business Education, S. D. Dombo University of Business and Integrated
Development Studies, Ghana
Volume 19: 2024, pp. 00-00; ABSTRACT
This study explores the influence of specific test concerns—others’ views, self-image,
inadequate preparation, and job security—on test avoidance among professional accounting
candidates. The primary objectives were to assess how these concerns contribute to test avoidance
and to examine the moderating effects of demographic factors such as age, sex, and employment
status on the relationship between test concerns and test avoidance. A sample of 456 candidates was
surveyed using the Test Anxiety Inventory, and data were analyzed through multiple regression
analysis. The findings revealed that concerns about others’ perceptions and inadequate preparation
significantly predicted test avoidance, while employment status moderated the relationship between
these concerns and test avoidance behavior. However, sex and age were less consistent as
moderating factors in the said relationship. The study recommends targeted interventions, including
support for candidates with high social anxiety and improved preparation resources, to reduce test
avoidance and increase the success rate of candidates in professional accounting examinations.
Keywords: test avoidance, test concerns, demographics, test anxiety, professional accounting
examination.
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