The Mediating Effects of Time Management on Accounting Students’ Perception of Time Pressure, Satisfaction with the Major, and Academic Performance

Abstract

We model a relationship between accounting students’ individual characteristics (locus of control and personal need for structure) and satisfaction with the accounting major and academic performance. We hypothesize that perception of time pressure on exams, time management behaviors, and perceived control of time mediate the relationship. We find that locus of control and desire for structure influence time management behavior. These behaviors, in turn, influence perceived control of time and satisfaction, but not performance. Our results suggest potential benefit of counseling accounting students on time management behaviors