Second, the missing covariance between initial status and growth in accounting competence at both levels 2 and 3 indicates that neither "fanning in" nor "fanning out" (i.e., the so-called Matthew effect) patterns are observable.
We thus argue that the importance of our findings is not only of research interest (since we conducted the first longitudinal study), but also of practical concern: We sought, and were significantly able, to explain how students learn and what determines their growth in accounting competence.
Most of our hypotheses are supported by this data, and thus we could answer our research question as follows: The students' proficiency in mathematics, their grades from the previous school year, perceived cognitive activation and support from teachers of their basic psychological needs most strongly predicted student initial status and growth in accounting competence.
Emotional intelligence has broad definitions; one being the ability of an individual to monitor and regulate emotions, to promote emotional and intellectual growth through competence in perceiving, using, facilitating, and understanding emotions [ 10].
4 Training in teamwork comprises growth in aspects of competence, such as knowledge, skills, attitudes and behaviours (KSAB).
Things that either increase my well-being: my feeling of growth or competence in a field I love (for instance, writing), my relationships with others, and my sense of freedom (which could (but not always) involve money).
Growth in the use of programs to achieve organizational strategy has led to a requirement to understand the leadership competences of effective program managers.
An alternative explanation for student competence growth in accounting could therefore be the extent to which rote learning is emphasized in class.
The lack of research into predictors of student learning success in accounting prompted us to investigate determinants of student competence growth in this subject.
This indicates that, in addition to time and student variables, the composition of the class in terms of capable students and the cognitive activation provided in accounting lessons are important for predicting student competence growth in accounting.
Given the lack of research on predictors of students' learning success in vocational domains, the present study aims to identify determinants of student competence growth in the subject Accounting.
