Table 1 Underlying theoretical models and derived hypotheses

Cognitive abilities

 Piaget’s theory of  cognitive development (1929, 1970); [Vygotskij’s (1978) theory of the zone of proximal development]; Literacy concept (Winther 2010)

H1: Students’ cognitive abilities, indicated by prior accounting and maths achievement as well as grades, reveal as strongest predictor of student competence development in accounting from grade 9 through 11

Self-concept

 Self-enhancement model (Calsyn and Kenny 1977)

H2: Students’ academic self-concept in accounting is significantly related to students’ competency development in accounting, even when controlling for students’ characteristics such as their cognitive abilities

Learning strategies

 Self-regulation theory (Schunk and Zimmerman 2008; Konrad 2008)

H3: Students’ use of learning strategies is significantly related to students’ competency development in accounting, even when controlling for students’ characteristics such as their cognitive abilities

Motivation

 Self-determination theory (Deci and Ryan 1993)

H4: Students’ intrinsic oriented regulation is significantly related to students’ competency development in accounting, even when controlling for students’ characteristics such as their cognitive abilities

Gender

 None

H5: Female students develop significantly better than male students in accounting

Economic, social and cultural background

 Human capital theories (Coleman 1988; Bourdieu 1983)

H6: Students’ economical social and cultural status is significantly related to students’ competency development in accounting

Perception of instructional characteristics

 Basic (deep structure) dimensions of instructional quality (Klieme et al. 2006)

H7: Students’ perception of cognitive activation, classroom management and supportive climate is significantly related to students’ competency development in accounting, even when controlling for students’ characteristics such as their cognitive abilities