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Motivational appetites, cultural orientations and accounting students' learning

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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
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    References listed on IDEAS

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