The Intellectual Academic Responsibility (IAR) Questionnaire was translated into Chinese and administered in two elementary schools in Taiwan, Republic of China. The subjects consisted of 164 boys and 155 girls from grades 4 to 6. An average grade in four major subjects in a semester served as an achievement index. It was found that: (1) girls were more internally controlled than boys, especially in the belief that they are responsible for their intellectual-academic failures; (2) the relationships between locus of control and academic performance was more consistent for boys than for girls. It was concluded that a belief in self-responsibility probably constitutes a motivational influence upon academic performance for Chinese boys, but only represents an ingredient of social desirability for Chinese girls.