IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v62y2022i2p2283-2312.html
   My bibliography  Save this article

Motivational appetites, cultural orientations and accounting students' learning

Author

Listed:
  • Grace Ji
  • Grace Wong
  • Dennis Taylor
  • Dessalegn Mihret

Abstract

We examine the effect of cognitive and cultural factors on student learning in undergraduate accounting courses. Using survey data relating to mainstream course activities and assessment tasks, we find that the ‘motivational appetite’ concepts of liking and wanting, along with ‘cultural orientation’ of vertical‐collectivism and horizontal‐individualism exhibit a significant joint effect on student learning. Motivational appetite has a statistically significant main effect while cultural orientation exhibits only a joint effect. This result suggests that while cognitive processes transcend cultural influence, the latter affects students' learning through their interaction with cognitive factors. Implications for accounting course design are discussed.

Suggested Citation

  • Grace Ji & Grace Wong & Dennis Taylor & Dessalegn Mihret, 2022. "Motivational appetites, cultural orientations and accounting students' learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2283-2312, June.
    • Handle: RePEc:bla:acctfi:v:62:y:2022:i:2:p:2283-2312
    DOI: 10.1111/acfi.12865
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12865
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12865?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Dessalegn Getie Mihret & Nadana Abayadeera & Kim Watty & Jade McKay, 2017. "Teaching auditing using cases in an online learning environment: the role of ePortfolio assessment," Accounting Education, Taylor & Francis Journals, vol. 26(4), pages 335-357, July.
    2. Dellaportas, Steven & Hassall, Trevor, 2013. "Experiential learning in accounting education: A prison visit," The British Accounting Review, Elsevier, vol. 45(1), pages 24-36.
    3. Luckmika Perera & Hoa Nguyen & Kim Watty, 2014. "Formative Feedback through Summative Tutorial-based Assessments: The Relationship to Student Performance," Accounting Education, Taylor & Francis Journals, vol. 23(5), pages 424-442, October.
    4. Victoria Calvert & Rafik Kurji, 2012. "Service-Learning in a Managerial Accounting Course: Developing the ‘Soft’ Skills," American Journal of Economics and Business Administration, Science Publications, vol. 4(1), pages 5-12, January.
    5. Jeffrey Faux, 2008. "Supporting generic skills development in accounting through the simulation of unstructured case studies using video," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 16(2), pages 149-159, July.
    6. Barry Cooper & Philomena Leung & Steven Dellaportas & Beverley Jackling & Grace Wong, 2008. "Ethics Education for Accounting Students—a Toolkit Approach," Accounting Education, Taylor & Francis Journals, vol. 17(4), pages 405-430.
    7. Laurie Webb & Paul De Lange & Brendan O'Connell, 2009. "A Programme to Expose Students to Senior Executives in the World of Accounting: An Innovative Learning Method," Accounting Education, Taylor & Francis Journals, vol. 18(2), pages 183-205.
    8. Valentina Dolce & Federica Emanuel & Maurizio Cisi & Chiara Ghislieri, 2020. "The soft skills of accounting graduates: perceptions versus expectations," Accounting Education, Taylor & Francis Journals, vol. 29(1), pages 57-76, January.
    9. Subhash Abhayawansa & Lariane Fonseca, 2010. "Conceptions of Learning and Approaches to Learning—A Phenomenographic Study of a Group of Overseas Accounting Students from Sri Lanka," Accounting Education, Taylor & Francis Journals, vol. 19(5), pages 527-550.
    10. Patrick Devlin & Alan Godfrey, 2004. "Still awaiting orders: reflections on the cultural influence when educating in albania," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 347-364.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chmielewski-Raimondo, Danielle A. & McKeown, Warren & Brooks, Albie, 2016. "The field as our classroom: Applications in a business-related setting," Journal of Accounting Education, Elsevier, vol. 34(C), pages 41-58.
    2. Butler, Maureen G. & Church, Kimberly S. & Spencer, Angela Wheeler, 2019. "Do, reflect, think, apply: Experiential education in accounting," Journal of Accounting Education, Elsevier, vol. 48(C), pages 12-21.
    3. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    4. Ellis, Jennifer Butler & Riley, Mark E. & Shortridge, Rebecca Toppe, 2015. "Incorporating face-to-face peer feedback in a group project setting," Journal of Accounting Education, Elsevier, vol. 33(4), pages 317-331.
    5. Carla Carvalho & Ana Carlos Almeida, 2022. "The Adequacy of Accounting Education in the Development of Transversal Skills Needed to Meet Market Demands," Sustainability, MDPI, vol. 14(10), pages 1-18, May.
    6. Ervin L. Black & F. Greg Burton & Joshua K. Cieslewicz, 2022. "Improving Ethics: Extending the Theory of Planned Behavior to Include Moral Disengagement," Journal of Business Ethics, Springer, vol. 181(4), pages 945-978, December.
    7. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2021. "Accounting education literature review (2020)," Journal of Accounting Education, Elsevier, vol. 55(C).
    8. Asghar Ali & Iqbal Ahmad & M. Anees-ul-Husnain Shah, 2017. "Exploring Factors Influencing Employability ofVocational Training Graduates in Pakistan:A Factor Analysis," Global Regional Review, Humanity Only, vol. 2(1), pages 389-404, June.
    9. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    10. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    11. Marcenaro-Gutierrez, O.D. & Lopez-Agudo, L.A. & Henriques, C.O., 2021. "Are soft skills conditioned by conflicting factors? A multiobjective programming approach to explore the trade-offs," Economic Analysis and Policy, Elsevier, vol. 72(C), pages 18-40.
    12. Gittings, Lara & Taplin, Ross & Kerr, Rosemary, 2020. "Experiential learning activities in university accounting education: A systematic literature review," Journal of Accounting Education, Elsevier, vol. 52(C).
    13. Chiang, Christina & Wells, Paul K. & Xu, Gina, 2021. "How does experiential learning encourage active learning in auditing education?," Journal of Accounting Education, Elsevier, vol. 54(C).
    14. Andreea Cordos (Labaditis) & Adriana Tiron-Tudor, 2023. "Employability skills for professional accountants in the midstof Industry 4.0 - a literature review," Journal of Financial Studies, Institute of Financial Studies, vol. 8(15), pages 62-85, November.
    15. Andrew West & Sherrena Buckby, 2020. "Ethics Education in the Qualification of Professional Accountants: Insights from Australia and New Zealand," Journal of Business Ethics, Springer, vol. 164(1), pages 61-80, June.
    16. Ross Taplin & Abhijeet Singh & Rosemary Kerr & Alina Lee, 2018. "The use of short role-plays for an ethics intervention in university auditing courses," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 383-402, July.
    17. Michael Musov, 2017. "It Doesn’t Matter How We Assess the Competencies in Accounting Education?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 429-448, September.
    18. Monique Micallef & Cheryl Mifsud & Lauren Ellul & Peter J. Baldacchino & Simon Grima, 2023. "The Skill Set Required in the Accounting Workplace: Perspectives of Accounting Graduates and Warrant Holders," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 117-145.
    19. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    20. Dong, Nanyan & Bai, Meng & Zhang, He & Zhang, Junrui, 2019. "Approaches to learning IFRS by Chinese accounting students," Journal of Accounting Education, Elsevier, vol. 48(C), pages 1-11.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:62:y:2022:i:2:p:2283-2312. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.