Pedagogy and Motivation in Introductory Accounting Courses

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1 Pedagogy and Motivation in Introductory Accounting Courses Abstract: Motivation is an integral part of the learning process.most studies in accounting that examine the effect of motivation in student learning usually approach it from a single theoretical perspective. Since research suggests that motivation is a multi-dimensional construct, the present study postulates that the interaction of these dimensions may have a stronger explanatory power than is possible with a single dimension.this paper proposes an exploratory study of the effects of students motivations for learning, and their interaction with pedagogy, on performance in introductory accounting classes.. The findings of this study will help our understanding of how pedagogy may or may not always moderate the relationship between ex-ante motivation, ex-post motivation and student performance in introductory accounting classes. 1. Introduction Motivation is used in this study to mean the students reason for learning. Prior research asserts that the teacher s ability to maintain students ex-ante motivation is central to effective learning (Ericksen, 1978). In recent times, many studies, some in accounting, investigate the relationship between motivation, effectiveness of teaching pedagogy, student learning and performance (Albretch and Sacks, 2000; Boekaerts 2006; Boekaerts and Martens, 2006; Ryan and Deci, 2000). The key assumptions of many of these studies are that the level of motivation brought into the classroom by the students will affect the students performance, and that this outcome may be greatly affected by what happens in the classroom (e.g., instructional pedagogy). These assumptions are motivated in part by the various motivation theories (e.g., self-determination theory, Deci and Ryan, 1985; achievement goal theory, Boekaerts, 2006; andself-regulation theory, Nicholls, 1984). Evidence from educational psychologyshows multiple theoretical perspectives to the study of motivation in educational settings (see Boekaerts, 2006; Deci and Ryan, 2008; Nicholls, 1984; Pintrich and Chunk, 2002).However, most studies in accounting that examine the effect of motivation in student learning usually 1 P age

2 approach it from a single theoretical perspective. Since research suggests that motivation is a multi-dimensional construct, the present study postulates that the interaction of these dimensions may have a stronger explanatory power than is possible with a single dimension. Further, despite theincrease in research on the motivational and pedagogical aspects of learning in accounting, we are still lacking in our understanding of the aspects of motivation that enhance performance in real-life classroom settings (Boekaerts and Martens, 2006; Clinton and Kohlmeyer, 2005). Anecdotal evidence show that most teachers, especially in early accounting courses, struggle with finding the best pedagogical approach to maintain or influence students ex-ante motivation to learn.thus the accounting profession s continuing call for a change in the instructional pedagogy of accounting education (Albretch and Sack 2000). This paperproposes an exploratory study ofthe effectsof students motivations for learning,and their interaction with pedagogy,on performance in introductory accounting classes. This study develops a structural model of the relationship between the antecedents and consequences of student motivation, teaching pedagogy and performance in introductory accounting courses supported by the theories of motivation. The structural model will be tested by the use of a quasi-experimental design that will involve responses to multi-item questionnaires from students in introductory accounting courses across three universities in the United States. The findings of this study will help our understanding of how pedagogy may or may not always moderate the relationship between ex-ante motivation, ex-post motivation and student performance in introductory accounting classes. The result of the proposed study will contribute to the accounting education literature in several ways. First, an integration of the various perspectives to the study of student motivation 2 P age

3 using an introductory accounting class is explored here in real-life settings. Second, this study will provide evidence that change in the instructional pedagogy of introductory accounting courses alone is necessary but not sufficient for achieving the required transformation of learning outcomes. Finally, this study hopes to stimulate additional research into the effectiveness of pedagogy change in the introductory accounting courses as a means for improving students learning outcome. The next section of this proposal presents a theoretical support for the structural model and the hypotheses. This is followed by the proposed research method. Finally, I present the conclusions. 2. Theoretical Background Research in psychology identifies intrinsic and extrinsic motivation as two distinct forms of student motivation (Deci and Ryan 1985;Locke and Latham 2004). Locke and Latham (2004, 388) states that, the concept of motivation refers to internal factors that impel action and to external factors that can act as inducements to action. The concept of intrinsic motivation has been mostly associated with self-determinationtheory (SDT; Deci & Ryan, 1985, 1991, 2000; Ryan & Deci, 2000), and refers to an individual s willingness to engage in an activity for the inherent joy that such activity gives (for example, some students report that they derive joy in learning accounting, thus those are more likely to ). The basic assumption of SDT, when applied to students in a classroom setting, is that students who are ex-ante high on intrinsic motivation,are more likely to persist, have a preference for understanding the material, and have a willingness to learn. In addition to experiencing intrinsic motivation, students may also experience motivation as a result of external forces. Deci and Ryan, 1985 identified this form of 3 P age

4 motivation as extrinsic motivation. SDT Researchers classify extrinsic motivation into different forms that vary in their relative degrees of self-determination (Ryan and Deci, 2000). Extrinsic motivation relies on external stimuli such as satisfaction of external demand or reward contingency, or the avoidance of guilt or anxiety (Deci & Ryan, 1985, 1991, 2000; Ryan & Deci, 2000). For example, a significant percentage of the students enrolled in introductory accounting classes are required (i.e. extrinsically motivated) to take the introductory accounting course. Some of the students take the introductory accounting class to achieve their career of objectives. Furthermore, most of these students are not usually motivated by high grade expectation. Thus, they may just do enough to pass the class and to avoid a sense of guilt. Prior research suggest that motivation has effect on three aspects of student action; choice, effort, and persistence. They argue that motivation will have effect on skill acquisition and abilities as well as on how and to what extent students utilize their skills and abilities (Locke and Latham 2004). Locke and Latham (2004) found that performance decreased once the limits of ability were reached or when commitment to a highly difficult goal lapsed. Similarly, research proposes that motivation can exist at three different levels of generality (Vallerand, 1997). Vallerand, 1997, argue that situational motivation, which refers to the motivation an individual experiences at a specific time toward a given activity is at the lowest level of the motivation hierarchy. This level is followed by contextual motivation, or an individual's general motivation toward a specific context or life. The highest level of the motivation hierarchy represents a broad general motivational tendency to interact with the environment with a specific orientation. An integration of these various ways of viewing motivation, within an introductory accounting course context, suggest that students learning outcomes (performance) is a function of the interaction of the various forms of motivation and instructional pedagogy (see figure 1). 4 Page

5 FIGURE 1 Theoretical Model H1a Extrinsic Motivation Intrinsic Motivation H1c H2a H4a H3 Performance Instructional Environment H1b H2c H4b H2b Instructional Pedagogy The proposed theoretical model depicts the framework on which the thesis of this study is based and highlights the key hypotheses of the present study. The structural relationships represented in the theoretical model are consistent with prior research that suggests that intrinsic motivation to learn is enhanced by a favorable learning environment (Ryan and Deci, 2000) and that "Effective learning in the classroom depends on the teacher's ability... to maintain the interest that brought students to the course in the first place" (Ericksen, 1978, p. 3).Ericksen, (1978), suggests that students need or expect their instructor to inspire, challenge, and stimulate them, and that they will respond positively to a well-organized course taught by an enthusiastic teacher who has a genuine interest in teaching and what students learn. Thus, the theoretical model provides an 5 Page

6 integrative approach to our understanding of the nature of the relationships between what the students bring to class or what brought the students to class, what the instructor brings to class, and how the students turn out after being in the class. 3. Methodology The proposed method for this study involves a quasi-experimental design that will include students enrolled in introductory accounting courses across three universities in the United States responding to pre-course and post-course questionnaires on motivation and perceived instructional pedagogy. Data from the students responses will be used to analyze the structural model, and to provide support for the hypothesized structural relationships in the model. 4. Conclusion This proposed study is at the data collection stage of its development. The first round of data collection (pre-course) will be done by the beginning of classes this spring semester, and I hope to have results by the end of the spring semester including the post-course information. I am confident that this study will contribute to research in accounting education. References Albrecht, W. R. Sack. (2000). Accounting education: Charting the course through a perilous future, Accounting Education Series, 16, Sarasota, FL: American Accounting Association. Boekaerts, M. (2006). Self-regulation and effort investment. In I. E. Sigel, & K. A. Renninger (Eds.), Handbook of child psychology: Vol. 4. Child psychology in practice (pp ). New York: Wiley. 6 P age

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