Title:
PERFORMANCE AND CONFIDENCE IN MANAGEMENT ACCOUNTING EDUCATION UNDER UNCERTAINTY

Authors:
Roula Dik and Joerg Brunstein, Kuwait

Abstract:
uncertainty managerial accounting scenarios. Specifically, we evaluated how Rational Emotive Behavioral Coaching (REBT) influences task performance, willingness to submit decisions, risk-taking behavior, time on task, perceived stress, and confidence. These dimensions are critical in educational and occupational contexts, particularly given the adverse effects of stress on well-being. Many studies illuminate applications of specific subfields of psychology in MAC research. Few studies identify psychological theories frequently used in prior management accounting and control research and examine research analysing subjective decision-making in managerial accounting contexts. Furthermore, psychological and uncertainty factors can influence the decision-making process. Management Accounting revision can be uncertain in which the path to the goal is not always clear and the expected benefits. This uncertainty of achieving success can discourage effort and decisions. A total of 44 MBA students (21 female, 22 male; M = 21 years, SD = 2) from the American University of Kuwait participated. Participants engaged with three decision-making scenarios—basic, complex, and highly uncertain—requiring them to recommend accepting or rejecting offers for upper management. Groups differed in graded. That difference in score was even more pronounced for scenario 3: Participants of the experimental group kept performing high (M = 8.3, SD = 0.95), while participants of the control group decreased in score (M = 6.1, SD = 1.32; F1,42 = 16.89, p < .001, ?2 = 0.29). Findings are discussed in relation to Barbara Fredrickson’s Broaden-and-Build Theory, highlighting the potential of emotional regulation strategies to enhance expertise development in both educational curricula and real-world managerial contexts. The research has important implications for expertise development in professions like engineers, medics or accountants independent of their domain since higher amounts of uncertainty in decision making are typical for novices in their early careers and distinguish them from experts in the field. This study provides original empirical evidence on managerial accounting education in uncertain decision-making scenarios.