THE STUDENTS' ACADEMIC DETERMINATION IN ACCOUNTING SUBJECTS:
COMPARISON STUDY BETWEEN JAPAN and INDONESIA
Osaka Sangyo College or university, Japan
Trisakti University, Philippines Sekar пјayangsari
Trisakti College or university, Indonesia
Kwansei Gakuin College or university
The aim's with this study to review the impact of several factors including Indonesia's and Japan's culture on student's determination. We work with accounting learners from Philippines (270 students) and The japanese (406 students) as each of our sample.
The results display that the standard of students, nationality, university, accounting self concept, mastery desired goals, performance desired goals, social aim and do it yourself efficacy substantially influence about students inspiration. The interesting result demonstrates Japanese learners have more motivation to study accounting than Indonesian. This outcomes contrary with all the real state that accounting major can be not popular in Asia compare with Indonesia. Moreover, in Indonesia almost all of Universities has accounting main, in the otherside, there is only small number in Japan.
Keywords: Students' motivation, Mastery goals, Accounting do it yourself concept, Functionality goals, Cultural goals and Self efficiency
Determination is contains intrinsic and extrinsic sizes. However , the newest trend in organizational tendencies was to highlight the importance of intrinsic factors or inbuilt motivation in a cultural point of view (Lyengar & Lepper, 99, Venkatesh, 1999). Ryan & Deci (2003), for example , described intrinsic motivation as " the natural tendency to find novelty and challenges, to extend and exercise one's capacities, to explore, also to learnвЂќ (P. 51). 1
However , since the same experts insist, maintenance and development of intrinsic motivation needs supportive circumstances, as it can be reasonably disrupted by simply various unsupportive conditions.
While intrinsic inspiration implies doing an activity due to its inherent pleasure, external inspiration refers to the performance of the activity in order to attain a lot of separable final result and complying with an external regulation, control or any interpersonal agent effect (Ryan & Deci, 2003).
1 . 1 . OBJECTIVES with the Study:
1- To investigate the impact of Indonesia and Japan culture upon students' motivations on accounting subjects.
2- To investigate the factors that significantly influence on students' motivation about accounting subjects.
2 . BOOKS REVIEW AND HYPOTHESES EXPANSION
No doubt, that it can be important to research the different areas of motivation in a specific company culture. Nevertheless , the organizational culture has not been detached through the general culture (e, g., societal beliefs, traditions, behaviour and home environment). Consequently, one applied aspects of this topic was university students' motivation as influenced by simply family framework, functions, beliefs and other internal dimensions such as self-confidence. Lumsden (1994), for example , stated the role of the significant others (parents and home environment) in students' motivation as a main aspect which shapes the initial constellation of students' attitudes they develop toward learning. He stressed that " When ever children are brought up in a home that nurtures a sense of self-worth, skills, autonomy, and self-efficacy, they are more likely to accept the risks inherent in learning. вЂќ (P. 2). Gottfried, Fleming and Gottfried (1994) supported this trend and emphasized that their analyze " highly suggest that parent motivational procedures are origin influences in children's academic intrinsic inspiration and institution achievementвЂќ (P. 110). Appropriately, there was a purpose to instruct father and mother on motivational practices including encouragement of persistence, efforts, mastery of subject area, curiosity and query (Gottfried ain al., 1994). In fact , the effect of relatives on students' motivation and school achievements is a vintage issue that was challenges by McClleland, for example , since 1953. This individual...
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