The theory was initially developed by Edward L. Deci and Richard M.
Ryan, and has been
elaborated and refined by scholars from many countries The Self-Determination Theory has
been widely discussed in the field of motivation in school learning and, according to some
researchers, this theory can be summarized as a continuum of self-determination that
indicates six types of motivation, which vary qualitatively according to the internalization of
external rules of behavior. In this sense, the present study aimed to evaluate the motivation
of Accounting Science students in a public university in light of the Self-Determination
Theory. The research sample consisted of 259 students enrolled in all academic terms of the
Accounting degree program of a public higher education institution in Brazil. The survey
results were analyzed using exploratory factor analysis, which identified seven factors that
explain 61.09% of the total data variability. The results of the present study are somewhat
consistent with those found in previous studies, and the motivation for learning was quite
diverse among the students studied. However, some students were concerned with
deepening their level of expertise or achieving adequate foundations for their future role.
Others were concerned only with getting their diploma or were present in classes simply to
meet attendance requirements. These findings show the relevance of studies on the
teaching of Accounting because the field has epistemological peculiarities that must be
considered while teaching and learning. It is important to emphasize the importance of
understanding and evaluating students' motivational levels because this will facilitate
planning while encouraging and exploring motivation in academic settings.
Keywords: Self-Determination. Motivation. Students. Teaching. Accounting.
Motivation in the school context has been highlighted in several studies in recent years. In
most cases, the goal has been to find ways to influence students to increase their
involvement in learning activities (Guimarães, Bzuneck, & Sanches, 2002).
Students' motivation is considered a galvanizing energy in the teaching and learning process
that permeates all levels of education, both in relation to the amount of time students spend
studying as well as their academic performance and achievements, and contributes
importantly to the achievement of immediate satisfaction in their lives -
wellbeing versus malaise (Lens, Matos, & Vansteenkiste, 2008). For these authors,
motivation is "a psychological process in which personality traits (e.g., motives, reasons,
skills, interests, expectations, and future perspectives) interact with perceived
environmental characteristics" (Lens, Matos, & Vansteenkiste, 2008, p. 17); this indicates
that student motivation can be affected by changes within the students themselves, in their
learning environment, or in school culture.
In this sense, the Self-Determination Theory (SDT) has been widely discussed in the field of
motivation in school learning, and many studies have shown that motivation can affect
students' learning and performance and, conversely, that learning can affect motivation
(Wechsler, 2006, Pfromm, 1987, Schunk, 1991, Mitchell, Jr., 1992).
The principles of the SDT state that individuals' motivations differ, being determined and
driven by contexts that support psychological needs that manifest themselves in different
ways, making students' motivation for learning "a complex, multi-determined phenomenon,
which can only be inferred by observing behavior, either in real performance situations or
by self-reporting" (Guimarães & Bzuneck, 2008, p.111).
Based on the SDT, Guimarães and Bzuneck (2008) presented a study on the psychometric
properties of a Brazilian version of the Academic Motivation Scale (AMS), which was
conducted with a group of university students in the northern region of the state of Paraná.
The authors used factor analysis to evaluate the data and inferred that the seven factors
identified showed good internal consistency, with the exception of the evaluation of extrinsic
motivation by identified regulation. The correlations between the studied variables
supported the proposition of a self-determination continuum for the behavior regulation
types.
In this context, the question guiding the present study is the following: what are the types
and levels of academic motivation affecting Accounting Sciences students in light of the
SDT? In other words, the purpose of the study is to evaluate the motivation of Accounting
Science students from a Brazilian public university in light of the SDT, using Guimarães and
Bzuneck's (2008) study as a basis.
A quantitative approach was adopted in the research: a survey was conducted by
distributing a questionnaire to Accounting Science students (259 participants). A factor
analysis was performed along with principal components extraction, internal consistency
analysis, and descriptive statistics.
The main difference between this study and that of Guimarães and Bzuneck's (2008) lies in
the sample studied because the present study investigated university students enrolled in
an Accounting Sciences program rather than students enrolled in several programs. The
importance of the proposed research lies in its empirical scientific contribution because it
seeks to identify, in light of the SDT, the factors that might promote or jeopardize the
motivation of Accounting Science students.
Little research has been conducted in Brazil regarding academic motivation in higher
education, representing a gap with regard to knowing and understanding the styles of
behavior regulation in Brazilian university students (Guimarães & Bzuneck, 2008). This gap
is particularly noticeable in the accounting context because the field has epistemological
peculiarities that must be considered during the teaching and learning process (Njoku,
Heijden, & Inanga, 2010; Pierre, Wilson, Ravenscroft, & Rebele, 2009; Kachelmeier, 2002;
Bell, Frecka, & Solomon, 1993); notably, these include understanding and evaluating
students' motivational levels because only then is planning to explore and encourage
motivation in the classroom possible.
The study is divided into five sections, the first of which is this introduction. The second
section discusses the SDT, its fundamentals, proposed scales, and previous studies. The
research method is presented in the third section. The calculated results are presented in
the fourth section, and concluding remarks are presented in the fifth and final section.
According to Gagné and Deci (2005, p. 331), Porter and Lawler (1968) proposed a model of
work motivation based on the motivation theory of Vroom (1964) that operates on two
dimensions: intrinsic motivation and extrinsic motivation. According to this theory, intrinsic
motivation involves people performing an activity because they find it interesting and feel
spontaneous satisfaction in carrying it out. Extrinsic motivation, in contrast, requires an
instrumentality between the activity and some separable consequences such as verbal or
tangible rewards. The satisfaction does not come from the activity itself but rather from the
extrinsic consequences produced by the activity.
In other words, the SDT "makes an important distinction between two different motivational
issues: why versus what for. What is the purpose of your activity and why do you want to
accomplish this goal?; what are the reasons that lead the effort to achieve this goal?" (Lens,
Matos, & Vansteenkiste, 2008, p. 19, emphasis added).
School learning has also been studied through the concepts of intrinsic and extrinsic
motivation. Researchers state that an intrinsically motivated student "is one whose
involvement and maintenance in the activity happens as a result of the task itself because it
is interesting and creates satisfaction; students with this type of motivation work on
activities because they consider them pleasant" (Siqueira & Wechsler, 2006, p. 22). The
extrinsically motivated student "is one who performs a task or activity because they are
interested in social or external rewards; a student with this type of motivation is more
interested in the opinion of the other person, [...] external recognition, praise or just
avoiding punishment" (Siqueira & Wechsler, 2006, p. 22).
According to Siqueira and Wechsler (2006, p. 22), researchers' interest in the motivational
aspects of learning is a recent development, whereas older theories positioned motivation
as an important precondition. However, today's studies show a reciprocal relationship, i.e.,
"motivation can have an effect on learning and performance at the same time that learning
can affect motivation" (Siqueira and Wechsler, 2006, p. 22).
According to Penna (2001), motivation is the study object of Psychology, and the various
theories are derived from four main movements: behavioral, cognitive, psychoanalytic, and
humanistic. The SDT builds on the principle of evaluating different manifestations of
motivation that may be involved in the teaching and learning process.
It has also been argued by researchers that motivation (intrinsic or extrinsic) varies in
relation to culture (Trumbull & Rothstein-Fisch, 2011; Kaplan, Karabenick, & De Groot,
2009; Brockelman, 2009; Rothstein-Fisch & Trumbull, 2008; Otsuka & Smith, 2005;
Henderlong & Lepper, 2002). For Trumbull and Rothstein-Fisch (2011), the very notion of
self-determination is limited by culture because some cultures are more oriented to the "I"
than to the "other". Moreover, what counts as an extrinsic motivator and the way in which it
is used is also culturally variable (Rothstein-Fisch & Trumbull, 2008).
As research has evolved on this topic (Lens, Matos, & Vansteenkiste, 2008; Vansteenkiste,
Lens, & Deci, 2006; Siqueira & Wechsler, 2006; Gagné & Deci, 2005), different degrees of
motivation have been mapped, in addition to the cultural aspects. Gagné and Deci (2005)
have presented a self-determination continuum (Figure 1), in which six types of motivation
are differentiated that vary qualitatively according to the internalization of external
behavioral regulation.
According to this approach, the analysis of the motivation of an individual can be classified
into three groups: demotivation, extrinsic motivation, and intrinsic
motivation. Demotivation, as the name implies, is characterized by a lack of motivation,
i.e., the person has no intention to engage in proactive behavior, and "in such a situation,
there is devaluation of activity and a lack of perceived personal control." (Guimarães &
Bzuneck, 2008, p. 103).
The second group, extrinsic motivation, is divided into four types of behavioral
regulation: a) External regulation; this is the least autonomous form of motivation because,
in this case, the person acts to obtain rewards or avoid punishments. For example, "a
student can be (even highly) motivated to study on a Friday evening because that way
his/her mother might let him/her go to a party on Saturday night (extrinsic motivation and
external regulation)" (Lens, Matos, & Vansteenkiste, 2008, p. 19). b) Introjected regulation;
the person manages external consequences according to the result of internal pressures
such as guilt and anxiety. For instance, "a student can give his/her best in school because
his/her parents require it and he/she does not want to disobey them and because otherwise
he/she would feel guilty. Thus, he/she studies to avoid feeling guilty" (Lens, Matos, &
Vansteenkiste, 2008, p. 19). c) Identified regulation; this form is more autonomous than
the previous types because, in this case, some internalization already exists, even if the
reason for doing something is of external origin. For example, "A student can do his/her
best in school because he/she wants to go to college and become an architect. He/She
perceives himself/herself as a future architect. This student's motivation is instrumental and
hence extrinsic, but identifies itself with the reason to study" (Lens, Matos, & Vansteenkiste,
2008, p. 19). d) Integrated regulation; here, the behavior, goals and values of the person
are coherent. This is the most autonomous form of extrinsic motivation, although the focus
remains "on personal benefits arising from carrying out the activity" (Guimarães & Bzuneck,
2008, p. 103).
Finally, in relation to intrinsic motivation, the person has interest and enjoyment in
performing the task, and the activity is perceived as an end in itself.
Guimarães and Bzuneck (2008) note that several studies have found associations between
the types of motivation and positive learning results with the use of deep information
processing strategies and psychological wellbeing (Grolnick & Ryan, 1989; Miserandino,
1996; Ryan & Deci, 2000). In the same line of thought, Osborne and Jones (2011) propose
a theoretical model that directly links the structure of self-motivation to academic results.
Furthermore, the authors suggest strategies to increase student motivation (increasing
student autonomy, demonstrating the usefulness of academic knowledge, supporting
student success, initiating and supporting students' interests, and fostering a sense of
belonging to the group) and, consequently, their academic results.
To evaluate academic motivation, some studies have set out to develop and validate
questionnaires or scales, as follows: Yamauchi (1980) developed a scale to measure
motives related to academic performance, involving a sample of 299 university students;
Harter (1981) constructed an instrument to assess children's intrinsic versusextrinsic
orientation in school learning and mastery in the classroom (based on a sample of 2,925
subjects); Palenzuela (1987) attempted to develop a Spanish questionnaire to evaluate
intrinsic motivation and self-determination; and Shah (1988) developed a motivation scale
for performance based on four factors of need; namely, motivation to perform, to achieve
academic success, toward vocational performance and social performance, and skills.
Following this pattern, Vallerand, Blais, Briere, and Pelletier (1989) developed and validated
(in French) the psychometric properties of an instrument termed the Echelle de Motivation
en Education [Academic Motivation Scale] (EME), the objective of which was to measure
motivation in education. This study was conducted with 746 university students. The results
confirmed the existence of seven subscales that measured three types of internal
motivation: (a) to know, (b) to experience sensations, and (c) to accomplish, in addition to
three other types of motivation: (a) external; (b) introjected, and (c) identified regulation.
Other studies on the construction or adaptation of instruments to evaluate motivation for
learning were conducted by Deci and Ryan (1985), Vallerand et al. (1992), Amabile, Hill,
Hennessey, and Tighe (1994), Guimarães, Bzuneck, and Sanches (2002), Reeve and
Sickenius (1994), and Guimarães, Bzuneck, and Boruchovitch (2003). The results of these
studies show that it is possible to evaluate learning motivation in a valid, accurate, and
reliable way.
It is noteworthy that Vallerand et al. (1992) proposed to validate the scale for measuring
learning motivation (EME) constructed by Vallerand et al. (1989). The results revealed that
the EME showed satisfactory levels of internal consistency and temporal stability. The
instrument showed robust psychometric properties, reinforcing the construct's validity
(Vallerand et al., 1992).
The French scale Echelle de Motivation en Education (EME), which was developed and
validated by Vallerand et al.(1989), was translated into a Portuguese version, which was
renamed the 'Escala de Motivação Acadêmica' (Academic Motivation Scale - AMS), although
few studies have been conducted in Brazil on academic motivation in higher education
(Sobral, 2003; Guimarães & Bzuneck, 2008; Souza, 2008; Falcão & Rosa, 2008;
Engelmann, 2010).
Initially, this scale was applied by Sobral (2003), who evaluated student motivation in a
medical degree program based on the SDT's precepts. The Portuguese version applied by
Sobral (2003) listed 28 items divided into seven subscales of four items each, evaluating
the three types of intrinsic motivation (to know, to accomplish, and to experience
sensations) and the three types of extrinsic motivation (External, Introjection, and
Identification) as well as Demotivation.
Guimarães and Bzuneck (2008) conducted a survey of the psychometric properties of a
Brazilian version of the AMS with a group of university students. According to the authors,
the seven factors identified showed good internal consistency, with the exception of the
evaluation of extrinsic motivation by identified regulation. The correlations between
variables supported the proposition of a self-determination continuum for the different types
of behavior regulation. This study provided support for the construction of the instrument
used in the present study.
Using the AMS, Souza (2008) conducted a study to assess whether future goals, self-
stipulated by education students at a public university in northern Paraná, could influence
the students' perceptions about the activities required in their program; the study also
assessed the type of motivation adopted by the students in the present. At the end of the
work, the author observed a prevalence of autonomous (intrinsic) motivation among the
students in the research sample.
In a study conducted with the students of an Arts program at a public university in northern
Paraná, using the AMS, Engelmann (2010) sought to identify the type of motivation,
perception of basic skill needs for learning, learning strategies used, perception of academic
performance, and students' intention to remain in the program. In light of the SDT and after
analyzing the data collected, the researcher noted that it was possible to observe a
predominance of the most autonomous type of motivation among the 192 students in the
four grades of the program. Regarding the perception of basic needs that are relevant to
learning, Engelmann (2010) noted that three of these needs (a sense of belonging,
competence, and autonomy) are directly related to the intrinsic motivation of students. The
researcher also noted that students positively used adaptive learning strategies that are
related to managing resources and deep learning. Regarding the perception of performance,
it was found that the best performance meets the personal expectations of success and
security regarding the achievement of the established goals.
With regard to the relationship between the variables studied by Engelmann (2010), the
students' perceptions about the basic needs for learning in the social context of the program
revealed that these needs were predictors of the intrinsic motivation detected. Regarding
demotivation, the perceived satisfaction of those needs had a negative predictive effect. The
variation of the use of deep learning strategies was related to extrinsic motivation variables
through introjected regulation and intrinsic motivation.
Specifically, in the field of Applied Social Sciences, Falcão and Rosa (2008) applied the AMS
to 267 university students from public and private institutions in the state of Rio de Janeiro
to identify and compare the characteristics of students' motivating factors on the
management programs of public and private institutions. According to the authors, extrinsic
motivation was scored the highest, which suggested that freshman students of university
programs are extrinsically oriented towards pursuing goals due to the characteristics of the
educational system itself. The survey also showed that because most private university
students are already active in the labor market, they perceive the act of attending university
as a higher motivating factor, unlike students in public institutions. The authors emphasized
that the perceptions of this last category of students is more related to the beginning of
their professional life.
Falcão and Rosa's (2008) study analyzing the motivational characteristics of freshmen and
non-freshmen students found that students in public universities exhibit a pattern of
increasing motivation as they progress through the programs. In private institutions, the
opposite occurs because most of these students enter university with greater motivation,
and this motivation decreases over time.
Falcão and Rosa (2008) and Boruchovitch (2008) also found differences with respect to
gender. Female students showed a higher level of intrinsic motivation than male students.
The researchers noted that this finding may be related to increasing female participation in
the labor market. However, when they attempted to analyze levels of extrinsic motivation,
the male students showed higher levels of motivation. To explain the latter finding, Falcão
and Rosa (2008) assume that social variables have an effect, i.e., they believe that men,
still living in a society that exhibits traces of patriarchy, are more motivated to fulfill tasks
and the pursuit of material rewards for their livelihood and that of their family.
Oliveira, Theóphilo, Batista, and Soares (2010) conducted a survey with students regarding
an Accounting Sciences program to identify their motivation level based on the SDT. They
used the AMS for this purpose, and the results were analyzed using descriptive statistics
that indicated high levels of student motivation (both in earlier and later academic terms).
However, the authors point to lower levels of student motivation during later terms of the
program (non-freshmen).
A theory of reasoned action model of accounting students' learning processes and learning
strategies
Fishbein and Ajzen's 1975 Theory of Reasoned Action (TRA), updated by Ajzen and
Fishbein in 1980, is advanced in this paper as an appropriate theory for measuring
student's intentions to adopt deep or surface processing and to adopt specific
learning strategies. TRA is a decision theory that explains motivation by
emphasising the specific processes that individuals use to make choices. TRA
captures an individual's motivation by using the concept of intention to perform a
behaviour. A TRA model was constructed based on a four‐latent‐variable (deep,
surface, strategic and intention) framework and empirically assessed for model data
fit. The survey items showed loadings on the constructs of deep, surface and
strategic processing under this framework, indicating strong construct validity for the
three learning factors. The TRA model was found to strongly positively influence the
adoption of the deep processing construct, and to strongly negatively influence the
adoption of the surface processing construct. In addition, it was found to strongly
positively influence the adoption of positive learning strategies and weakly
discourage the use of negative learning strategies.
