Accounting for Motivation Interview Transcripts

This empirical qualitative study explores the multi-dimensional and dynamic nature of student motivation within introductory accounting education, responding to long-standing calls for a broader and more multi-disciplinary approach to understanding motivation. Prior research has predominantly focused on linking motivation to academic performance through quantitative methods, often overlooking the nuanced ways that students experience motivation in context. This qualitative study addresses these limitations by drawing on Pintrich’s (2003) socio-cognitive theory and utilising semi-structured interviews with 16 accounting students.Deductive content analysis revealed the complex, distinctly individual and multi-dimensional nature of student motivation. This finding spotlights the limitation with assuming that student motivation can be captured by a single construct or that individuals are similarly motivated. Motivation was also shown to be dynamic - shifting over time in response to factors such as early success and active, supportive teaching environments. By revealing the diverse motivational profiles among accounting students, the study contributes to a more inclusive understanding of how and why students engage with the discipline. Further, it suggests that educators should adopt broader, motivation-informed approaches to curriculum design and pedagogy.