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.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
Accounting Education Change Commission (AECC). The First Course in Accounting: Position Statement. Number Two. Issues in Accounting Education, 249–251 (1992)
Ottewill, R., Macfarlane, B.: Pedagogical Challenges Facing Business and Management Educators: Assessing the Evidence. International Journal of Management Education 3, 33–41 (2003)
Duff, A., McKinstry, S.: Students’ Approaches to Learning. Issues in Accounting Education 22(2), 183–214 (2007)
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)
Marton, F., Saljo, R.: Approaches to Learning. In: Marton, F., et al. (eds.) The Experience of Learning. Scottish Academic Press, Edinburgh (1984)
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)
Ramsden, P.: Learning to Teach in Higher Education. Kogan Page, London (1992)
Chen, C.C., Jones, K.T., McIntyre, D.D.: The First Course - Students’ Perceptions of Introductory Accounting. CPA Journal, 64–67 (2004)
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)
Entwistle, N.J., Tait, H.: Approaches to Learning, Evaluations of Teaching, and Preferences for Contrasting Academic Environments. Higher Education 19, 169–194 (1990)
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)
Biggs, J.B.: Teaching for Quality Learning at University. Maidenhead SRHE and Open University Press, UK (2003)
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)
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)
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)
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)
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)
Ramsden, P.: A Study of the Relationship between Student Learning and its Academic Context (Unpublished Ph.D. thesis). University of Lancaster (1981)
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)
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)
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)
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)
Accounting Education Change Commission (AECC). Assessment for the New Curriculum: A Guide for Professional Accounting Programs, http://www.aaahq.org/aecc
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)
Harwood, E.M., Cohen, J.R.: Classroom Assessment: Educational and Research Opportunities. Issues in Accounting Education 14, 691–724 (1999)
Kember, D.: Misconception about the Learning Approaches, Motivation and Study Practices of Asian Students. Higher Education 40, 99–121 (2000)
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)
Mladenovic, R.: An Investigation into Ways of Challenging Introductory Accounting Students’ Negative Perceptions of Accounting. Accounting Education 9, 135–155 (2000)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights 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)