Skip to main content

Motivational Factors for Accounting Learning – The Development of a Holistic Framework

  • Conference paper
Hybrid Learning (ICHL 2012)

Part of the book series: Lecture Notes in Computer Science ((LNTCS,volume 7411))

Included in the following conference series:

Abstract

Accounting education has been criticized as narrow focus and mechanical. Studies indicate that accounting students often adopt a surface learning approach. An extensive literature review shows that motivation on accounting studies lack a comprehensive framework. This paper will like to bridge the gap and contribute on this area and make suggestions for future studies. This study aims to explore the factors that motivate learning by reviewing previous literature. Three contexts (students, teaching and learning, cultural and social) that motivate learning are identified and discussed. Finally, a holistic motivation learning framework (HMLF) is proposed. The implication and contribution of this framework are included in the discussion section. The paper is concluded with suggestions for future research study.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 39.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. Accounting Education Change Commission (AECC). The First Course in Accounting: Position Statement. Number Two. Issues in Accounting Education, 249–251 (1992)

    Google Scholar 

  2. Ottewill, R., Macfarlane, B.: Pedagogical Challenges Facing Business and Management Educators: Assessing the Evidence. International Journal of Management Education 3, 33–41 (2003)

    Article  Google Scholar 

  3. Duff, A., McKinstry, S.: Students’ Approaches to Learning. Issues in Accounting Education 22(2), 183–214 (2007)

    Article  Google Scholar 

  4. Ryan, R.M., Deci, E.L.: Self-Determination Theory and the Facilitation of Intrinsic Motivation, Social Development and Well-being. American Psychologist 55, 68–78 (2000)

    Article  Google Scholar 

  5. Marton, F., Saljo, R.: Approaches to Learning. In: Marton, F., et al. (eds.) The Experience of Learning. Scottish Academic Press, Edinburgh (1984)

    Google Scholar 

  6. Trigwell, K., Prosser, M.: Improving the Quality of Student Learning: the Influence of Learning Context and Student Approaches to Learning on Learning Outcomes. Higher Education 22, 251–266 (1991)

    Article  Google Scholar 

  7. Ramsden, P.: Learning to Teach in Higher Education. Kogan Page, London (1992)

    Book  Google Scholar 

  8. Chen, C.C., Jones, K.T., McIntyre, D.D.: The First Course - Students’ Perceptions of Introductory Accounting. CPA Journal, 64–67 (2004)

    Google Scholar 

  9. Marton, F., Saljo, R.: On Qualitative Differences in Learning: II. Outcome as the Function of the Learner´s Conception of the Task. British Journal of Educational Psychology 45, 115–127 (1976)

    Article  Google Scholar 

  10. Entwistle, N.J., Tait, H.: Approaches to Learning, Evaluations of Teaching, and Preferences for Contrasting Academic Environments. Higher Education 19, 169–194 (1990)

    Article  Google Scholar 

  11. Entwistle, N., Tait, H.: Approaches to Studying and Perceptions of the Learning Environment across Disciplines. New Directions for Teaching and Learning 64, 93–103 (1995)

    Article  Google Scholar 

  12. Biggs, J.B.: Teaching for Quality Learning at University. Maidenhead SRHE and Open University Press, UK (2003)

    Google Scholar 

  13. Lord, B., Robertson, J.: Students’ Experiences of Learning in a Third-year Management Accounting Class: Evidence from New Zealand. Accounting Education 15, 41–59 (2006)

    Article  Google Scholar 

  14. Jackling, B.: Perception of the Learning Context and Learning Approaches: Implications for Quality Learning Outcomes in Accounting. Accounting Education: An International Journal 14, 271–291 (2005)

    Article  Google Scholar 

  15. Adler, R.W., Milne, M.J., Stablein, R.: Situated Motivation: an Empirical Test in an Accounting Course. Canadian Journal of Administrative Sciences 18(2), 101–115 (2011)

    Article  Google Scholar 

  16. Paris, S.G., Turner, G.C.: Situated Motivation. In: Pintrich, P.R., Brown, D.R., Weinstein, C.E. (eds.) Student Motivation, Cognition, and Learning, pp. 213–238. Erlbaum, NJ (1994)

    Google Scholar 

  17. Bereiter, C., Scardamalia, M.: Intentional Learning as a Goal of Instruction. In: Resnick, L. (ed.) Motivation, Learning and Instruction: Essays in Honor of Robert Glaser, pp. 361–392. Lawrence Erlbaum Associates, Hillsdale (1987)

    Google Scholar 

  18. Ramsden, P.: A Study of the Relationship between Student Learning and its Academic Context (Unpublished Ph.D. thesis). University of Lancaster (1981)

    Google Scholar 

  19. Eizenberg, N.: Approaches to Learning Anatomy: Developing a Programme for Preclincal Medical Students. In: Ramsden, P. (ed.) Improving Learning. New Perspectives, pp. 178–198. Kogan Page, London (1988)

    Google Scholar 

  20. Lippincott, B., Pergola, T.M.: Use of a Job Cost Simulation to Engage Gen Y Students. Journal of the International Academy for Case Studies 15, 107–112 (2009)

    Google Scholar 

  21. Friedlan, J.M.: The Effects of Different Teaching Approaches on Student Perceptions of the Skills Needed for Success in Accounting Courses and by Practising Accountants. Issues in Accounting Education 10, 47–63 (1995)

    Google Scholar 

  22. Hunt, B., Burvall, P., Ivergard, T.: Interactive Media for Learning: Assuring Usability in terms of a Learning Context. Education and Training 46(6/7), 361–369 (2004)

    Article  Google Scholar 

  23. Accounting Education Change Commission (AECC). Assessment for the New Curriculum: A Guide for Professional Accounting Programs, http://www.aaahq.org/aecc

  24. Ramsden, P.: The Context of Learning in Academic Departments. In: Marton, F., Hounsell, D., Entwistle, N. (eds.) The Experience of Learning. Implications for Teaching and Studying in Higher Education, pp. 198–217. Scottish Academic Press, Edinburgh (1997)

    Google Scholar 

  25. Harwood, E.M., Cohen, J.R.: Classroom Assessment: Educational and Research Opportunities. Issues in Accounting Education 14, 691–724 (1999)

    Article  Google Scholar 

  26. Kember, D.: Misconception about the Learning Approaches, Motivation and Study Practices of Asian Students. Higher Education 40, 99–121 (2000)

    Article  Google Scholar 

  27. Sambell, K., McDowell, L., Brown, S.: But is it fair?: An Exploratory Study of Student Perceptions of the Consequential Validity of Assessment. Studies in Educational Evaluation 23, 349–371 (1997)

    Article  Google Scholar 

  28. Mladenovic, R.: An Investigation into Ways of Challenging Introductory Accounting Students’ Negative Perceptions of Accounting. Accounting Education 9, 135–155 (2000)

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2012 Springer-Verlag Berlin Heidelberg

About this paper

Cite this paper

Li, S.M., Ma, W.W.K. (2012). Motivational Factors for Accounting Learning – The Development of a Holistic Framework. In: Cheung, S.K.S., Fong, J., Kwok, LF., Li, K., Kwan, R. (eds) Hybrid Learning. ICHL 2012. Lecture Notes in Computer Science, vol 7411. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-32018-7_23

Download citation

  • DOI: https://doi.org/10.1007/978-3-642-32018-7_23

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-32017-0

  • Online ISBN: 978-3-642-32018-7

  • eBook Packages: Computer ScienceComputer Science (R0)

Publish with us

Policies and ethics