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

摘要

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.