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Motivational appetites, cultural orientations and accounting students' learning

Motivational appetites, cultural orientations and accounting students' learning 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Motivational appetites, cultural orientations and accounting students' learning

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Publisher
Wiley
Copyright
Accounting and Finance © 2021 Accounting and Finance Association of Australia and New Zealand
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/acfi.12865
Publisher site
See Article on Publisher Site

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.

Journal

Accounting & FinanceWiley

Published: Oct 12, 2021

Keywords: Cultural orientation; Motivational appetite; Learning; Accounting students

References