This study was designed to identify individual differences predicting competence in solving written subtractions with borrowing in second-grade schoolchildren.
Using structural equation modeling of latent variables, results demonstrated that the interaction of emotional expressiveness and emotion regulation at ages 3 and 4 significantly predicted social competence measured concurrently, as well as at ages 5 and 6.
As predicted, accounting competence in t1 is moderately but statistically significantly associated with student mathematics ability, grades, self-concept, intrinsic and identified motivation, and their perceptions of characteristics of the learning environment such as teacher support of basic needs, structure and cognitive activation.
For example, students' depression at enrolment predicted clinical competence measured 2 years later [ 18], whereas the second year's stress levels were predicted by academic performance at earlier points even after controlling for stress levels at baseline [ 19].
Bowie and colleagues [ 15] found that the processing speed factor, which included the digit-symbol coding task, consistently predicted social competence and living skills and was the only factor to have a direct effect on all 3 real-world behaviors.
As reported in the bivariate analysis, effort in turn predicts student competence.
There were no independent contributions of parental self-efficacy or parent knowledge of development in predicting parenting competence.
With regard to generic student characteristics, using the self-enhancement, self-regulation and self-determination theories, we hypothesized that student self-concept, learning strategies, and intrinsic motivation positively predict student competence development in accounting.
Bivariate analysis confirms this hypothesis with regard to the two cognitive activation dimensions "understanding" and "task analysis": challenging learning tasks and reflecting about learning tasks before working them out indeed predict student competence (development) in accounting.
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.
