Autoeficácia, estratégias de coping e os efeitos das relações interpessoais e organizacionais de discentes de Ciências Contábeis: Self-effectiveness, coping strategies and the effects of interpersonal and organizational relationships of Accounting Sciences’ students

This research seeks to verify the influence of self-efficacy on coping strategies mediated by interpersonal and organizational relationships established by students of Accounting Sciences. This descriptive research with a quantitative approach has as a sample 311 students from Public and Private Higher Education Institutions, located in the state of Parana (Brasil), and matriculated in the year 2018. From the Structural Equation Modelling (MEE) technique it was possible to verify that interpersonal and organizational relationships act as mediators of academic self-efficacy with coping strategies aimed at refusal and distraction. The results illustrate that recognizing the mediating position of the interpersonal and organizational relationship between self-efficacy and coping strategies is timely, as they are constructs linked to the process of overcoming adversities experienced in higher education. The findings indicate that, by fostering satisfactory interpersonal and organizational relationships, the student's ability to address problems more directly is maximized. This ability becomes important as it contributes to the student's maturity and to the development of coping skills appropriate to the situations experienced in the socio-academic environment.