Abstract:
The present study examined the relationship between LOC, Fear of Failure, and Self-Handicapping Behavior among accountancy students (N=312) of the age range 18–27 from Islamabad and Rawalpindi. Data was collected using a convenient and purposive sampling technique. Levenson’s Internal, Powerful Others, and Chance LOC Scales (IPC), the Performance Failure Appraisal Inventory Short-Form (PFAI-S), and the Self-Handicapping Scale (SHS) were used to assess the study variables. Results showed a positive relationship between LOC, Fear of Failure, and Self-Handicapping Behavior. Fear of Failure significantly predicted Self-Handicapping Behavior. Gender differences were found only on the chance subscale, where women scored higher than men. CA students displayed a higher ILOC, whereas ACCA students reported a higher Fear of Failure and Self-Handicapping Behavior. Additionally, students who had failed more than five times and those facing financial strain exhibited higher levels of Self-Handicapping Behavior. The study has implications for educational settings. In addition to that, limitations and recommendations for future researc,h along with practical implications were also discussed.