Study aim: To examine the association between accelerometer-measured physical activity (PA) and balance performance among children with considering motor self-efficacy as a mediator. Material and methods: The present study employed a correlational-comparative approach. The present study applied a correlational-comparative approach. Eighty-two children (40 girls) of Tehran city, Iran in 2020 participated in this study (mean age of 9.82 ± 1.64 years). Physical activity was measured using the

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... raph wGT3X-BT accelerometer. Dynamic balance test was used to collect balance performance. Motor self-efficacy was measured using a standard questionnaire. Results: On average, boys had higher moderate-to-vigorous PA (MVPA) than girls (47.28 vs. 36.74 minutes per day, respectively). MVPA was significantly and directly associated with children's balance performance, and here, motor self-efficacy acted as a significant mediator. Conclusions: These findings underscore the need for targeted strategies and interventions for children, especially girls, to develop adequate levels of PA.