Motivation and Distraction Factors Associated with Student Performance in Advanced Level Undergraduate Accounting Courses: An Empirical Study

Abstract

No prior study the author is aware of has considered the associations between motivation and distraction factors and student performance in advanced level undergraduate accounting courses. This study considers the associations between these two factors and student performance in Advanced Accounting, Auditing, and Contemporary Issues in Financial Accounting courses. The author conducted this study in a highly diversified, commuter, public university. Using one-way analysis of variance (ANOVA), Pearson, and Spearman correlation statistical tests, the study shows that some of the motivation factors are significantly associated with student performance in the above-mentioned three courses. However, the distraction factors have no significant negative association with student performance. One important implication of this study is that accounting faculty need to find ways to motivate their students, but need not discourage them to take more courses per semester or work more hours per week outside of school.