An Investigation of the Learning Motivation of Student Studying Accounting Courses in China

Since the 1980s, concerns within the accounting profession have asked whether the accounting curriculum aligns with evolving accounting practice and the preparation of students for working in accounting field. In recent years, the accountancy profession has played a vital role in the growth of China’s economy, and so identifying the motivation of college students to study accounting in China and their inclination to enter the accounting profession is paramount. This paper investigates the learning motivation of students studying accounting in China through the use of self-administered questionnaires. Non-probability sampling technique was used in this study. A total of 103 questionnaire responses were collected and underwent descriptive and correlation analysis. Findings indicated that undergraduate accounting students were mainly motivated by their concerns about their future career and qualification, altruism, enjoy social life, and self-exploration. These findings are consistent with the self-determined theory about self-identity as an accounting professional, and support the expectancy-value theory in the value of studying accounting to the career aspiration, and concurs with the achievement goal theory in achieving the professional qualifications and personal growth. Findings from this study have implications for helping students to understand their motivations to study accounting and their suitability of entering the accounting profession. Accounting professional bodies may also use the findings reported here to inform on member recruitment strategies, whilst facilitating education providers’ assessment of suitability for candidates to studying accounting and the design of curriculum and teaching strategies.

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