This quantitative study investigated the independent variables--anxiety, preconceived negative feelings, and self-efficacy--as predictors of the dependent variable, specifically, the performance of adult learners enrolled in introductory accounting courses. These results were further explored to decide whether perceived teaching style moderated the relationship between the independent variables and the dependent variable. The sample selection included (a) 800 workers employed throughout the United States in the accountant and auditor sector and (b) 4,238 adult learners enrolled at a Catholic, Florida-based liberal arts university. The bootstrapping technique was employed to increase the sample size. Data was collected from respondents through survey research. The instruments used in this study included Malgwi's 2011 Accounting Anxiety Rating Scale (AARS), Mladenovic's 2000 Initial Perception of Accounting Questionnaire, Clow's 1987 Adapted Principles of Adult Learning Scale, and Byrne, Flood, & Griffin's 2014 Academic Self-Efficacy of Accounting Students Scale. This study resulted in the following findings: (1) a statistically significant predictive relationship existed between the dependent variable and the independent variables and (2) perceived teaching style significantly moderated the relationship between the independent variables and the dependent variable. Recommendations include investigating the construct of anxiety from the standpoint of demographic influences, considering a qualitative or a mixed methods research approach, and researching the performance differences between on ground and online adult learners regarding the same variables researched in this study. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com.bibliotheek.ehb.be/en-US/products/dissertations/individuals.shtml.]