Motivational appetites, cultural orientations and accounting students' learning

Abstract

AbstractWe 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.