Chapter 2

REVIEW OF RELATED LITERATURE AND STUDIES

Introduction:

This research focuses on the understanding of academic success among undergraduate

students in the second up to final years of an accounting degree program, aiming to uncover their

perspectives on the concept's definitions and the key factors they believe are essential for

achieving it. Some studies suggest that uncertainties can significantly impact the emotional and

psycho-social well-being of students. Many undergraduates face challenges related to

uncertainties surrounding factors such as; living conditions, nature and scope of their chosen

course, which can hinder their academic success and overall mental health. Pursuing courses like

accountancy comes with specific requirements that may lead stressed students to contemplate

changing their course, transferring to a different institution, or even dropping out. Despite the

adversities that students encounter along their academic journey, these challenges are crucial for

their growth and development. However, without proper motivation and guidance, these

obstacles can weaken students' psychological and emotional stability. Nonetheless, teacher-

student relationship, and guidance counselor play an important role in helping students in times

of uncertainties and has a big role in developing student resilience which every individual

possesses to overcome challenges, that also signifies strength during uncertain times. Research

consistently links academic success in education to academic resilience, underscoring its

importance for students’ academic success.

"Academic success" refers to indices of academic accomplishment. Some researchers

investigated the concept from a structural standpoint. Weatherton and Schussler (2022) define an

academic construct based on test scores while others have defined it by various factors, including

student interest in a discipline or field of study Rowland A., et al. (2019). Academic success is a

multifaceted construct that has been studied extensively in the field of education. It is a critical

outcome of the educational process, as it has a significant impact on students' future careers,

personal growth, and societal contributions. Despite its importance, academic success remains a

complex and challenging issue, particularly for accountancy students.

Xu, Liu & Fan (2019) study shows undergraduate accounting students in China

struggled with time management due to their heavy academic burden, part-time jobs, and

extracurricular activities. Sufianto et al. (2021) Another difficulty that accountancy students face

is a lack of motivation that has investigated the levels of motivation among Indonesian

accounting students. Guevarra et al., (2020) noted that the obstacles could negatively impact

academic performance and this includes financial constraints, and peer pressure. Ballesteros and

Maoza (2020) study found that college students had difficulty adjusting to the academic rigors of

the institution and developing effective study habits. The authors also emphasized the

significance of offering support services, such as mentoring and study skills training, to assist

students in developing effective study practices and enhancing their academic performance.
 Lack of motivation

Students in accountancy may also struggle with motivation. Without motivation,

students may find it difficult to maintain concentration and interest in their studies. Villalobos

and Cuentas (2021) According to a study conducted, students' motivation can fluctuate, and they

may experience periods of low motivation that can make it difficult for them to maintain

effective study habits and remain on track with their studies and achieve academic success.

However numerous studies demonstrate that being resilient is the best approach to deal with

these uncertainties. The finding of (Al-Sheeb et al., Citation2019) showed that students’ attitudes

measured by motivation, commitment, self-efficacy, and consensus are proven to significantly

increase the students’ academic success. Ahinful et al., (2019) agreed that students’ learning

attitude significantly affected academic performance if it is based on the effect of attitude factors,

such as learning effort, classroom attendance and learning pattern. State legislatures are pushing

programs that link government financing to retention and completion rates, institutions are

increasingly challenged with identifying strategies to support students and assure their overall

success (Lynch & Lundgrin, 2018). However, other studies revealed that certain students are

facing emotional and psychological barriers to academic progress; the most recent problems

among accountancy students are also academic anxiety and emotional intelligence management.

Academic Anxiety
 Academic Anxiety is a complex state with origins in the field of psychology. This

anxiety can significantly impact students' lives, leading to cognitive disruption, lowered

academic performance, strained social interactions, and even mental health issues (Happy et al.,

2023). Empirical research sheds further light on the dynamics of academic anxiety. Studies

suggest gender differences (Mandalaparthy, 2021), though this is contested (Happy et al., 2023).

School environment impacts anxiety levels, with urban and private schools potentially creating

higher academic pressure (Shakir et al., 2019). Crucially, a negative correlation exists between

anxiety and academic performance (Bihousbane & Touri, 2023; Oktavia & Syahrul, 2021; Junaid

et al., 2020; Azmi & Sham, 2018). Interestingly, moderate levels of anxiety may sometimes

enhance performance (Brooker, 2018). Social factors also play a role, with loneliness and

perceived social threats exacerbating anxiety (Cui & Yip, 2024; Refaeli & Achdut, 2020).

Finally, socio-demographic realities like income and living conditions can be contributing factors

(Cui & Yip, 2024; Bihousbane & Touri, 2023). These complex findings underscore the need for

targeted interventions that consider individual needs and broader contextual realities.

Emotional intelligence management (EIM)

Emotional intelligence management (EIM), or the ability to identify, comprehend, and

regulate one's emotions, has received a lot of attention in academics. Emotional intelligence

management has evolved over time, incorporating cognitive, affective, and social skills that

contribute to interpersonal and intrapersonal functioning. In addition scholars also proposed it as

a personal trait emphasizing emotional understanding and processing (Agalya et al., 2022;

Ononye et al., 2022; Ramlal et al., 2022). Peluso and Freund (2019) used a relational method,
emphasizing emotional reasoning within relationships. Yu et al. (2021) emphasized the

importance of emotional intelligence in interpersonal relationships, taking into account other

people's desires, opinions, and feelings.

Empirical investigations have revealed the multidimensional character of emotional

intelligence management; First, Shaffer (2020) discovered that children with stronger emotional

intelligence had better reasoning skills. Sheppard (2021) postulated a causal relationship between

emotional intelligence and decision making, emphasizing its importance in optimizing cognitive

performance. Hunter (2021) discovered that emotional intelligence significantly influences job

happiness, trust, and success. Kamdar and Stephen (2019) linked emotional intelligence to

mental health characteristics in both genders. Kazmi's (2019) research confirmed the importance

of emotional intelligence in stress management and emotional control, which contributes to

resilience development. Khalaf-Rashid and Hussein (2018) proposed that emotional intelligence

influences emotional steadfastness, which predicts favorable qualities in college students.

Ononye et al. (2022) found a direct relationship between parental education, family income, and

children's emotional intelligence. Pradeep (2023) and Altunkaya (2021) documented a positive

relationship between emotional intelligence and academic achievement. Studies have also

explored the impact of demographic variables on emotional intelligence, with mixed results

regarding gender and age differences. In summary, this suggests that emotional intelligence is a

combination of cognitive, emotional, and social skills that promotes superior interpersonal and

intrapersonal functioning.
 Higher education is becoming increasingly important in the public eye, with proposals

for free or debt-free college education for two and four-year institutions (Camera, 2019; Halper,

2019). With the rising emphasis on the importance of higher education, there has been a greater

scrutiny of the disadvantages of pursuing a college degree. Studies shows that among these

issues are the high dropout rates and extended completion times that many students face, with

only 62% of students completing their bachelor's degrees within six years or 150% of the

predicted completion time (National Center for Education Statistics, 2020),

Resilience

Resilience, a critical attribute for academic achievement, encompasses the ability to

adapt and thrive in the face of adversity, academic challenges, and the demands of higher

education. Resilient students possess a remarkable drive to learn, the capacity to work

effectively, and the determination to excel academically, even when confronted with stressors

and risk factors. Contante & Villa (2020) resilient students are able to maintain high levels of

motivation, achievement, and performance, even when faced with stressful events and conditions

that may put them at risk of poor academic outcomes. Fru-Ngongban (2023) resilience, whether

in the academic context or more broadly, is not solely a matter of innate personal characteristics.

Instead, it is shaped by a complex interplay of individual, social, and environmental factors. Ye

et al., (2021) Bourdieu's capital theory suggests that the effects of social background on student

outcomes are not only a function of material resources, but also of social and cultural practices.

Thus, the school community develops the students' resilience. According to Franklin (2018),
school climate, teacher-student relationship, and guidance counselor play an important role in

developing student resilience.

Academic resilience is a complex construct central to educational discussions. It is

defined as the ability to overcome setbacks, master challenges, and effectively manage academic

demands. This dynamic develops from the interaction of environmental effects, human

capacities, and adaptive processes, making academic resilience an important component in

undergraduate students' performance in demanding academic environments (Yao et al., 2023).

Resilience in this context encompasses the ability to reestablish psychological equilibrium

following academic stressors (Sholichah & Hasanah, 2021), including affective quotient,

motivation, and metacognitive strategies (Anthonysamy, 2023; skandari et al., 2020). Cultural

dimensions are particularly salient for international graduate students in China, where family,

social systems, and institutional support are key to resilience (Chu & Zhu, 2023). Recently,

Olusoji et al. (2021) contended that resilience is a psychological resource that positively

influences individual emotions. He/she can control their emotions and guide their actions in any

given context. Students respond differently when solving their problems (Sholichah, Paulana and

Putri, 2018). Moreover, the integration of emotional intelligence into resilience models reflects a

holistic approach appreciating the interplay of emotion regulation, self-awareness, empathy, and

academic persistence (Namaziandost et al., 2023).

Academic Resilience is a cognitive capacity to successfully anticipate and adapt to

challenging circumstances in an academic context (Romano et al., 2021). As a facet of

psychological development where a student’s cognitive function and development are not

impeded by stressful events and conditions in his/her academic path (Zheng et al., 2020). It is a

personal resource consisting of abilities that facilitates the effective processing and use of

emotional information to guide cognition and action (Sarrionandia et al., 2018). Here, emotions

are mental responses (cognitive and behavioral) triggered by an individual’s environment

appraisal. It provides information about an individual and others, and comprises a feedback

mechanism, which conveys information that stimulates behavior and action in a given context

(Santos et al., 2021). According to Putwain et al. (2022), emotions can be characterized by

valence and physiological activation.

Wills and Hofmeyr (2018) discovered that in terms of socio-emotional and individual-

level protective factors, resilient students differ from their less successful peers. Additionally,

there are a number of academic variables linked to resilience. Resilience has been found to be a

significant predictor of well-being by Chow, Tang, Chan, Sit, and Choi (2018), while resilience

is significantly predicted by hope (Botor, 2019), self-efficacy (Cassidy, 2015), optimism

(Molinero, Zayas, González & amp; Guil, 2018), peer connections, and spirituality (Ekwonye &

DeLauer, 2019). Wills & Hofmeyr (2018) suggest, caring and supportive academic community is

necessary in developing academic resilience. Ekwonye & DeLauer (2019) add that social

integration and peer connections are positively correlated to academic resilience. Molinero,

Zayas, González & Guil (2018) found that optimism determines the resilience of the university

undergraduate students. Another notable predictor of academic resilience is age. For example,
Anasuri & Anthony (2018) found a relationship between gender and resilience levels. Lanuza,

Rizal, Aligam & Uy (2020), as people age their resilience grows stronger.

Academic resilience is the process of individuals adapting when faced with difficulties

that require them to use all of their abilities; the more often a person faces and solves challenges,

the better his abilities will be (Rojas, 2018).Masdianah (2018) Students with low resilience tend

to feel overburdened, resulting in feelings of stress and frustration.Why these positive outcomes

are present is explained in more detail by a study that positive personality traits like openness,

emotional stability and conscientiousness are all positively related to resilience and resilience is

able to explain a positive study progress (Backmann et al. 2019). Especially in the short-term,

resilience is a strong predictor of success and mental health of students (Wu et al. 2020).

The study of Lanuza, Rizal, Aligam & Uy (2020) showed substantial differences in the

degree of academic resilience based on specialization courses. Several studies focused on the

undergraduate students showed differing generalizations on academic resilience. Furthermore,

Oluwagbemiga & Micheal (2018) identified a positive significant relationship of resilience on

childhood adversity, protective family factor and community protective factor of the

undergraduate students. This was supported by Salvacion, Sana & Yanilla (2018) that there is

interplay between inner strength and external support in the development of academic resilience.
 Resilience has been defined as "the process and outcome of successfully adapting to

difficult or challenging life experiences, especially through mental, emotional, and behavioral

flexibility and adjustment to external and internal demands" by the American Psychological

Association (2018). However Bittmann (2021) demonstrated that students with Academic

Resilience have more productive academic trajectories consistently, report better grades,

experience more satisfaction with their academic lives, and have lower dropout intentions due to

better engagement.

Developing resilience in student populations can prevent psychological strain while

also improving academic achievement. For example, Dwiastuti et al. (2022) investigated

academic resilience and performance among university students during the COVID-19

pandemic. According to the findings, students with high academic resilience had a 1.73 times

higher chance of improving academic performance than those with low resilience. This research

implies that children with higher levels of resilience are better able to persevere and overcome

academic challenges. As a result, resilience may serve as a link between psychological suffering

and academic success (Hart, 2019).

Given these findings, universities should explore additional ways to support the

development of student resilience. While some factors involved in individual-level resilience are

biological or developmental in nature, other aspects can be strengthened through social support,

access to mental health resources, educational courses and seminars, and quality academic

advising (Eisenberg et al., 2016). For example, Ramos (2019) highlighted the importance of
mentoring in building resilience among first-generation students of color. In addition to acting as

caring individuals on campus, mentors also serve as a “safety net” for students, promoting

autonomy and personal growth. Universities can implement mentoring in a variety of ways,

including through academic advising.

The Advisor-Student Relationship

The role of the academic advisor has expanded to include other aspects of student

development. Numerous studies have documented the benefits of positive advisor-student

relationships (Tippetts et al, 2022). Researchers found that academic advising was significantly

correlated with student satisfaction and growth in college, in addition reported similar results,

indicating that positive experiences with academic advising not only lead to improved grades but

also improved self-perception Mu and Fosnacht (2019). Ferris et al.(2012) identified four key

roles for a successful advisor-student relationship: The advisor (1) guides students and provides

guidance while encouraging independent learning; (2) is a teacher and provides knowledge and

expertise on important topics; (3) motivates students and encourages them to take on new and

challenging challenges; and (4) is familiar with university policies and procedures and knows

how to navigate these procedures.

Students who met with their academic advisor at least once per semester were more

likely to re-enroll and demonstrated significantly higher levels of perceived support than students

who did not meet with their academic advisor (Tippetts et al., 2022). When meeting with an
advisor, advisor accountability (i.e. the professionalism and availability expected of the advisor)

and advisor empowerment (i.e. the support and guidance expected from the advisor) helped

improve student responsibility, self-efficacy, study skills, and perceived support (Jones et al.,

2018). Therefore, the importance of the advisor-student relationship cannot be overstated,

especially when considering the implications for academic persistence and academic success.

Student Departure

While retention rates have increased over the past two decades, only 46.6% of students

at four-year colleges will graduate within four years and only 63.4% will graduate within six

years (U.S. Department of Education, 2022). Given the benefits that earning a college degree

brings to both individuals and society (Long, 2018; U.S. Bureau of Labor Statistics, 2023), it is

imperative that college counselors know why do students leave and how does this happen? Can

have a positive impact on student persistence and success.

To help explain why students drop out of school before graduating, researchers built a

model of student dropout that highlights three main causes: (1) learning difficulties; (2) the

student's inability to achieve his or her educational and career goals; and (3) their inability to

integrate into the intellectual and social life of the organization (Shaw, 2018). Overall, this

hypothesis shows that students who successfully integrate into the social and academic life of

their institution are more likely to remain at that institution than students who do not. Other

variables associated with student dropout include poor attendance, spending less time studying,
and poor use of study strategies, in addition factors that contribute to higher student dropout rates

include financial constraints, work demands, lack of connection and guidance with instructors,

feelings of not belonging, falling behind academically and family needs (Clifton, 2021).

Psychological Distress

Psychological distress can be defined as “the unique discomforting, emotional state

experienced by an individual in response to a specific stressor or demand that results in harm,

either temporary or permanent, to the person” (Ridner, 2004). Such self-reported distress levels

have been on the rise over the last decade and continue to be affected by factors such as the

COVID-19 pandemic (Burke et al., 2020; Daly & Robinson, 2021; Knapstad et al., 2021). For

example, the increase in online learning, along with the fear of losing an academic year due to

the pandemic, has significantly increased students’ psychological distress levels (Hasan & Bao,

2020). These trends are concerning given the negative physical, mental, and academic effects

increased levels of psychological distress can have on students. The effects of psychological

distress on students are even more evident following the emergence of COVID-19 (Schmits et

al., 2021).

Globally, academic resilience is understood as the ability to overcome adversity and

maintain psychological well-being (Dalton & Perkins, 2020). Studies from around the world

have shown a positive relationship between resilience and performance (Beachboard, 2022;

White & McCallum, 2021; Ostrowski et al., 2016). Asian studies also highlight resilience and
show its buffering effect and its relationship with support systems (Gopalan & Radhakrishna,

2022; Park & Chae, 2019). The Chinese context highlights the role of resilience in dealing with

competitive systems and academic pressures (Tsai et al., 2022; Demir, 2023). Graduate students

also show resilience in adapting to new academic and cultural environments (Mehta et al.,

2018).These multifaceted perspectives highlight the universality of academic resilience and its

potential to influence educational practice across cultures.

Resilience to Academic Success

The correlation between academic success and resilience has been extensively studied

across various educational contexts, revealing a significant positive relationship. Akbarilakeh et

al. (2023) found a positive correlation between resilience scores and academic success among

students, suggesting that educational programs should focus on developing personality traits that

enhance resilience. Avci (2023) identified individual characteristics such as metacognitive

learning strategies and self-efficacy as predictors of academic resilience among socio-

economically disadvantaged students, indicating that resilience can help bridge the achievement

gap caused by socio-economic disparities. However, Chisholm-Burns et al. (2020) found no

significant correlation between resilience and academic performance in other courses such as

Pharmacy Math courses, suggesting that the impact of resilience may vary across different

academic disciplines.
 Babakova (2023) emphasized that resilience enables students to overcome academic

challenges and stressors, thereby increasing their likelihood of success and achievement in the

university setting. Van Wyk et al. (2023) also highlighted the importance of brain-body system

drivers, such as exercise and sleep, in enhancing resilience and thereby improving academic

performance. In addition he also found that resilience, particularly the components of Stress

Mastery and Positive Affect, positively correlates with academic performance and negatively

with turnover intentions among South African university students, suggesting that resilience is a

crucial non-cognitive determinant of student success

Thorsen et al. (2023) showed that academically resilient students in Sweden rely on

both perseverance and interest in school subjects to achieve success, highlighting the interaction

between personality traits and academic performance. Collectively, these studies underscore the

multifaceted nature of resilience and its critical role in fostering academic success across diverse

educational settings and student populations.

The inability to access resources could impinge on students’ capacity to adapt to

academic expectations, leading to poor academic performance, high attrition rates, and

psychological distress (Grøtan et al.2019). Whereas the concept of student success has

traditionally been related to academic performance, recent articulations have emphasized a

holistic conception that encapsulates academic achievement, engagement in educational

activities, and the cultivation of non-cognitive factors (Mason and Sinclair, et al. 2019).
However, the association between resilience and student success, with a particular emphasis on

academic marks and turnover intentions, has not been clearly established.

Liew et al. (2018), suggest that childhood resilience has short- and long-term links to

learning and achievement. Regarding studies with university students. In this line, the study of

Ayala and Manzano (2018) suggests that resilience and engagement should be taken into account

at the time of college admission if academic achievement outcomes are sought to be improved.

Maintaining resilience in educational settings may help students to reduce the presence of

depression or anxiety. Previous research dealing with students from socioeconomically

disadvantaged families or multicultural families in rural areas has shown that academic resilience

has a causal relationship with learning engagement (Agasisti et al., 2018; Borman & Overman,

2004; Das, 2019).

A recent meta-analysis conducted by MacCann et al. (2020) has shown that emotional

intelligence is the third most important predictor after Intelligence and Conscientiousness in

academic achievement. The authors also propose three mechanisms underlying the emotional

intelligence/academic achievement link: (a) regulating academic emotions; (b) building social

relationships in the school/university contexts and (c) academic content overlaps with emotional

intelligence. The relationship between emotional intelligence and academic performance may be

moderated by personality and self-concept.

Conclusion
 Resilience can play an important role in academic success. Successful students are

often those who are committed to learning and who manage their time effectively. They are

disciplined in achieving their academic goals and avoid procrastination. Adopting personalized

academic instructional practices can facilitate academic success. Academic success is greatly

influenced by learning strategies, time allocation for study, access to learning resources, and the

quality of the learning environment while Resilience has been described as an evolving process

influenced by a variety of biological, social and environmental factors. Increasing evidence

supports the idea that resilience is involved in the development of positive psychological traits

that are required for academic success.

The study also highlights the importance of family, teacher and students interaction for

solving different uncertainties of accountancy undergraduate students. The study identified

challenges encountered by accounting students in developing efficient study habits. The

challenges identified were lack of consistency and enthusiasm in the course, personal

responsibilities, and distractions from social networking and electronic devices. Nevertheless, the

research yielded valuable insights for surmounting these obstacles. Effective strategies for

managing social life and study habits include prioritizing schoolwork, balancing personal

agendas, and maintaining consistency in reading and problem-solving. The impact of the

environment and teacher-student interactions on study habits was emphasized. Several factors,

including scheduling rest and study time, collaborative brainstorming with classmates, and

constructive feedback, were significant in developing effective study habits among accountancy

students. The research findings indicate that despite challenges and stressors, students pursuing

accountancy exhibit resilience and adeptness in cultivating effective study practices. The
individual's academic success was demonstrated through their ability to maintain focus despite

distractions, prioritize studying over personal matters, and achieve balance amidst challenging

coursework and extracurricular activities.

There are also difference indicators of resilience in academic success measured by

intelligent planning, deferring gratification in favor of future rewards, willingness to experience

new cultures, using multiple personal identities when communicating with others, the ability to

support family in a value crisis, loyalty to school and family, wisdom in pursuing academic

excellence with the love and support of teachers and parents, and spiritual strength based on

religious, cultural and linguistic values. Education leaders and lawmakers continue to search for

solutions to address student anxiety that can impact academic success. Achievement gaps remain

a persistent theme in our nation’s universities and colleges. Researchers suggest that resilience

traits can benefit all students, regardless of the uncertainty they experience. While resilience

traits may not directly close the academic achievement gap among college students, however

teaching students how to overcome challenges such as “poverty, limited access to support

services,” and/or abusive relationships will positively impact their life chances (Fenzel &

Richardson, 2019)

University leaders can consider working with faculty to create professional

development opportunities that focus on strengthening faculty-student relationships. In her

research, Brooms (2019) found that faculty-student relationships are important to academic

success. Additionally, Brooms (2019) stated that positive relationships increase students’
perceptions of “academic competence and achievement. University leaders must build a culture

of collaboration and provide employees and students with opportunities to communicate and

build trust with one another, which not only promotes resilience but can also change the

trajectory of students’ lives.