CHAPTER 2

REVIEW OF RELATED LITERATURE

Motivation

Students need strong learning motivation to keep up studying because accounting courses

require extensive workouts and practices. This study looks into the major driving forces

influencing undergraduate accounting students' learning. To connect different motivating

variables, learning efficacy, and academic success, a study model is created. Human behavior

has several highly complicated characteristics, including learning and motivation. People learn

by their experiences, and a variety of factors influence their readiness to learn. An important

area of research in accounting education has been the connections between motivational

variables and learning (Duff and McKinstry, 2007).

Students' ambition to finish college may be viewed as having a strong desire for achievement.

This study looked at how four constructs—motivational variables, student background

characteristics, academic achievement, and persistence—relate structurally to one another. To

ascertain their direct and indirect effects on academic performance and persistence for

minorities and nonminorities, motivation and background factors were investigated. The study

supported the use of retention-related characteristics discovered in the literature based on

Bean's (1980) Student Attrition Model, which are not related to the students' college

experiences. Although motivation was found to have no effect on academic achievement for

either ethnic category, this study did find a strong motivational effect on persistence for

minorities but not for nonminorities. Minority pupils that were highly motivated tended to stay in

school through their second year. The ramifications for policy are examined (Allen, D., 1999).
Every instructor should have as their primary objective the development of student achievement

motivation and performance. The capacity of accounting educators to shape students' learning

strategies.

Student motivation and engagement are frequently predicted by factors at the individual level,

such as university entry exam scores (Buckless, Lipe, & Ravenscroft; 1991), prior course

grades (Doran, Boullion, & Smith; 1991), personality traits (Oswick and Barber, 1998), and race

and gender (Carpenter, Friar, & Lipe; 1993).

The engagement and persistence of an individual in engaging in goal-directed conduct are

frequent definitions of motivation. A person who is highly motivated will achieve more and

behave in ways that are goal-directed, persistent, and activating.

Academic success and interest in the topic of study are related, (Noxel & Cheek, 1988) and

(Arrington & Cheek, 1990). King and Kotrlid (1995) believe that students wishing to enter

university and their use of logical programs and physical and human equipment such as

professor, library and laboratory are academic success and educational institution quality are

among the criteria that explain them. The most successful of these is the motivated student; if

he is motivated and interested in studying, he can manage and use the other factors for success

and learning.

The learning styles of students need to be adjusted in accounting instruction that has

traditionally been thought to solely cover standardized topics or the best practices in the actual

world in order to increase students' motivation to gain exponentially more knowledge (Warsono,

2010; Black, 2010). For instance, some accounting lecturers have developed the Accounting e-

module as an improvement over the traditional module. According to certain studies, using

electronic modules in the classroom helps students' knowledge (Kim, Pederson, & Baldwind,

2011; Wolla, 2017; Sitorus, Siswandari, & Kristiani, 2019), improving students' character
(Sitorus et al., 2019), student-based learning (Lai, 2016), etc. Additionally, instructors

continuously develop dynamic, creative, and new teaching strategies for the class.

Students are expected to learn the framework of accounting through role-playing and how an

accountant's profession is connected to employment in other areas of the firm. Even handling

financial data for a business might include more complex activities for accountants, such

creating, implementing, and maintaining financial data bases as well as setting and overseeing

control processes. Understanding the actual context of accounting teachings will be made

easier for students to learn if they are familiar with the accountant's work. Role-playing in

accounting classes has been found in prior research to boost students' motivation to

comprehend and apply discipline in the setting of decision-making (Harris, 1997).

Learning motivation serves as a significant factor in the learning process. Since it has an impact

on students' learning, motivation is considered important. Learning motivation comes from an

individual's strong support for accomplishing a certain goal. The motivation of students affects

how hard they work to study in order to accomplish the goal. So that all students are motivated

to learn, teachers should establish an environment that is suitable to learning using appropriate

learning models and practices (Li & Pan, 2009).

To ensure that all students are motivated to learn, teachers should use the appropriate learning

models and tactics to establish an effective learning environment. Learning motivation is a key

factor in the success of learning and is based on newly gained implementing solutions that are

in line with instructional goals. In other words, increasing students' learning motivation is the first

step in improving their academic performance (Reid 2009).

The performance teaching strategy proved successful in increasing students' learning

motivation and accounting academic achievement on fundamental competency of applying

accounting cycles for service businesses. The teaching of accounting in schools has
occasionally evolved in a dynamic way. In the past, learning was mostly controlled by the

instructor and was a one-way process. Students now serve as the learning topics as the

learning process has changed. The teacher's main responsibility is to facilitate the learning of

the students. It is no longer expected that the learning environment in the classroom would

promote competitive elements that tend to generate negative health win-lose attitudes. In other

words, instruction in the classroom is directed at helping students engage and work with one

another to achieve toward the same learning objectives. (Johnson & Johnson, 2006; Madrid et

al., 2007).

Social interaction has many immensely dynamic aspects, including learning and motivation.

People learn by their experiences, and a variety of factors influence their readiness to learn. An

important topic of research in accounting education has been the connections between

motivational variables and learning (Duff and McKinstry, 2007). In this study, learning motivation

among accounting students is examined, as well as the connections between learning

motivation and academic achievement.

One of the fields of accounting study that has generated public interest in learning

breakthroughs is effective learning strategy (Cook and Hazelwood, 2002; Gabbin and Wood,

2008). Since many years ago, Hong Kong's accounting education has followed the British

model, closely matching professional test syllabuses and placing a premium on the practical use

of technical accounting abilities. Universities in Hong Kong provide degree programs in

accounting that emphasize on technical and professional accounting skills to students (Hwang

et al., 2008). Graduates must be able to handle the demands of contemporary accounting and

business. Graduates can take foreign professional accounting tests to get worldwide

professional recognition, such as those offered by the American Institute of Certified Public

Accountants (AICPA) or the Association of Chartered Certified Accountants (ACCA) of Britain.

and problem-solving abilities in accounting. Graduates of recognized accounting degree

programs from home and abroad1 have been able to register under the Hong Kong Institute of

Certified Public Accountants (HKICPA) professional certification scheme since 2001. The

certificate places a strong emphasis on students' group work and presenting skills, and in

particular, it requires them to have practical problem-solving abilities that are developed via

knowledge of many accounting disciplines (HKICPA, 2018).

Accounting educators place a strong emphasis on leadership, analytical, interpersonal, and

communication skills in addition to technical accounting and business knowledge to develop

students' professional potential. Through a broad-based education, students are prepared to get

a professional accounting qualification, which is necessary for advancing to a leadership

position in the accounting and financial industries.

Accounting students gain knowledge through group projects and activities in addition to

classroom instruction. Through group projects and group assignment presentations, they get to

experience collaborative learning. Team learning, which emphasizes the value of individual

empowerment, enables successful learning to occur at both the individual and team levels

(Revans, 1982, 1998; Garvin, 1994; Lancaster and Strand, 2001).

The extent of a student's engagement to learning is measured by their motivation to study

(Johns, 1996). It is thought that motivation promotes learning and academic performance

(Lynch, 2006; Linnenbrink and Pintrich, 2002). Several scholars have argued that motivation is

crucial for information transmission (Borthick and Jones, 2000; Naquin and Holton III, 2002;

Smedley and Sutton, 2004). Exploring the elements that enable and inspire students to study in

order to achieve desired results is the goal of educational institutions. A number of motivational

theories have been extensively studied, including motives and needs (Alderfer, 1972; Maslow,
1970; McClelland, 1967); expectancy theory (Vroom, 1964); Adam's equity theory (Adams,

1963, 1965); cognitive theory (Deci, 1980); and reinforcement theory

Expectancy (people have varying expectations and levels of confidence about what they are

capable of), instrumentality (people's perceptions of whether they will actually get what they

want), and valence (people's emotional orientations toward outcomes or rewards) all play

multiple roles in motivation (Vroom, 1964). The close connection between the learner and the

learning activities is the source of intrinsic motivation. Performance is influenced by personal

objectives and efficacy (Durham et al., 1997; Prussia and Kinicki, 1996). It has been established

that student self-efficacies play a balancing role between academic success and other

outcomes (Bong, 2004; Zimmerman and Kitsantas, 2005). In the 1990s, research was

performed with a specific focus on a number of crucial topics connected to the idea of goal

setting.

This covers the effectiveness of goal setting, the study of the link between goal difficulty and

performance, motivation in goal setting (Wofford et al., 1992), and individual objectives with self-

efficacy. Self-efficacy mainly refers to one's belief in one's ability to complete a task. High self-

efficacy individuals are more likely to set challenging objectives and provide excellent results

(Locke and Latham, 1990). In Wofford's study, the importance of self-efficacy in the goal-setting

process was studied. It has been demonstrated that self-efficacy is correlated with intrinsic

motivation and commitment to goal achievement (Wofford et al., 1992).

Student motivation refers to the motives or objectives that drive students' participation in or

absence from academic activities. The use of incentives and penalties to encourage individuals,

as proposed by Skinner (1969), has become widely accepted. Even if rewards for good

behavior make sense, individuals react to the threat of punishment. A moderate amount of
punishment can drive students in a good way, but if punishment is used as a tool for motivation

in excess, it can also demotivate them.

Many additional variables may influence the individuals' choice of career, but the smaller ones

or other considerations can be distilled down to either parents or peers. A sound justification can

be made for choosing the party that has more influence by having a thorough understanding of

how parents and peers affect students' decisions and who has the greatest influence over them.

This understanding should also include psychological insights into how decisions are made and

knowledge of the career path itself.

Examining pupils at the secondary school level is one technique to tell if they will major in

accounting at the university level or not. In general, students who choose to study Accounting

Principle (AP) or Commerce at the later level are more likely to major in accounting at the

university level. In other words, it is an indication or the beginning of the students' journey into

the accounting area as they continue their university education.

Interventions in schools frequently focus on either academic shortcomings or issues with

student behavior without taking into account the relationship between behavior and academic

progress (McIntosh et al., 2006). It's a general perception that time spent concentrating on

controlling student success would suffer, along with student behavior and time taken away from

academic instruction (Malecki & Elliot, 2002).

One of the most efficient among these is the motivated student; if he is inclined and interested in

studying, he can manage and use the other aspects for success and learning. According to

Wijewardena and Rudkin (1999), there is a positive and significant correlation between

students' attendance in class, the value of accounting, and their interest in this area of study.

Cheung and Kan (2002) examined variables affecting students' performance in Hong Kong and
found a favorable association between classroom instruction and prior learning experiences and

students' performance.

School Environment

The learning environment seems to have an impact on students' learning styles regardless of

their age, gender, academic standing, or previous accounting performance. The achievement of

this goal is mainly discussed in the accounting education literature from the perspective of

certain student characteristics.

The advantages of open spaces on human behavior, social connectivity, mental health, and

physical health have been confirmed through scientific research. It is currently thought that we

may use these ideas to improve education. As communities include more open spaces in

educational facility planning and design, modern school buildings and spaces are starting to

represent the values of clean and green learning environments (Hedley et al., 2004, Ozer,

2007).

Environmental elements like the green areas on school grounds should also be researched in

relation to student performance in order to develop a more thorough knowledge. To close these

gaps, the research presented here examined how potential advantages from exposure to green

space can convert into a setting that is encouraging for kids to succeed academically.

Focus and concentration are greatly helped by green surroundings. The ideas of attention

restoration and stress reduction can both be used to explain this connection. In school

environments where students must exert significant amounts of sustained mental effort, which

might result in what Kaplan refers to as direct attention exhaustion, attention restoration theory

can be simply used (Kaplan, 1995). Students who experience exhaustion may act impatient or

irritated, struggle to focus, or struggle to complete easy tasks. Students who experience this
tiredness may find it difficult to function well in the classroom.There may be a treatment for

attention exhaustion in open spaces. Numerous studies have demonstrated that spending more

time in open spaces or even viewing green landscapes can enhance both performance and

direct attention (Bratman et al., 2015, Cimprich, 1992, Li and Sullivan, 2016, Taylor et al.,

2001a).

Students who can pay attention and concentrate in class will be better able to retain information

and do better on tests. Following the transfer, children who lived in greener areas had the

highest levels of cognitive functioning (Wells, 2000). If seeing a green environment merely

improves students' academic performance, there is cause to think that interacting with green

landscapes may have a similar positive effect.

There are certain limitations to accounting education in schools’ determinants. According to a

poll by Wygal and Stout (2015), the factors that determine how effectively students learn are, in

that order, the classroom learning environment, student concentration, readiness and

organization, the significance of the practice setting, and the student's enthusiasm and

dedication. Teaching as a profession and the layout of the learning environment for the course.

This study's findings demonstrate the importance of educators in the process of learning is

valued greatly. Teachers or educators guide students toward their learning objectives as

learning facilitators (Lie, 2013). Teachers must be open to lifelong learning and have an

inventive mind-set in order to facilitate learning.

Comparing students' knowledge to accounting best practices in the real corporate environment

would be highly valuable in accounting education. In order to recognize the roles and

interactions that an accountant could have, they are urged to pretend to be one to different

positions within a company. As a result, students will not only learn via imagining things, but

also through building their knowledge on experiences and the business settings around them.
Students in the role-playing learning approach are expected to perform in accordance with

situations without excluding any opportunities for improvisation (Martin & Hanington, 2012).

Active learning is ideal for accounting classroom teaching. An educational strategy known as

"active learning" encourages pupils to actively gain knowledge. Active learning is derived from

individual or small group activities that are related to the learning processes done by all students

in class and by taking turns with intervals led by an instructor. During these activities, students'

responses are processed and new information is gathered as the learning result is being

presented. The benefits of active learning for students include: increasing motivation, enhancing

comprehension due to a decrease in resistance to learning materials, cultivating a desire to be

lifelong learners, enhancing communication and interpersonal skills, enhancing problem-solving

abilities, enhancing critical analysis abilities, and encouraging higher level thinking (Brickner &

Etter, 2008).

Theories of goal-achieving suggested that the classroom environment was likely to promote

students to study, be cognitively engaged, and attain greater academic competencies (Wolters,

2004).

In colleges that are considered to be relatively passive environments as compared to the West,

Hwang et al. (2005) revealed substantial results regarding the influence of collaborative learning

method on learning outcomes of Hong Kong accounting students. Instead of engaging with the

content in class, lecturers articulate it to passive, speculative pupils. A good way to improve

students' accounting learning is to create cooperative learning teams or groups. Later, Hwang et

al. (2008) confirmed that the cooperative learning methodology can be more successful in

boosting Accounting students' capacity to study Accounting.

The relationship between school factors, student behavior, and academic success is contrary to

these misconceptions. The academic success of students depends on how they view their
learning environment (Samdal, Nutbeam, Wold, & Kansas, 1998). A secure, predictable

environment and effective social behavior training are essential indicators of student academic

progress. Effective educational methods go well beyond the subject presented in the classroom

(Horner et al., 2005).

Students' feelings of safety and inclusion in the school environment, their interactions with

teachers and other adults there, and their participation in extracurricular activities are all factors

that have been studied in the past (Brand et al., 2003; Samdal et al.,1998). Additional factors

that may have an impact on student success include studying in a setting free of bullying (Glew

et al., 2005) and being aware of the standards for behavior set by the school and teachers

(Horner et al., 2009).

According to this research, classroom technology, wall color, temperature, lighting, cleanliness,

and student comfort all have a major favorable impact on students' performance and attitudes

(Fisher 2001, Hurst 2005). However, there has been comparatively little research that has

looked at the effects of the classroom environment in higher education institutions (Siegel,

2003). As facilities for business schools cost millions of dollars, it is crucial to examine the

effects of many environmental factors in order to maximize the return on investment for

institutions, teachers, and students. Additionally, improvements and additions to current facilities

can lead to significant differences in classroom settings, sometimes even within the same

facility. (Hill, M. C., & Epps, K. K., 2009).

This result demonstrates how crucial the management style of the class master is in a learning

setting. Self-concept was the least susceptible of the seven student affective measures,

whereas attitudes toward school and teachers proved to be the most sensitive to changes in the

learning environment. The learning environment in the classroom had a somewhat sensitive

effect on students' self-efficacy of learning and intention to drop out. Additionally, profiles of
successful and unsuccessful learning settings were mapped. Effective teachers take an interest

in their pupils, focus on their instruction, avoid using coercion or punishment, but instead use

their knowledge of the subject matter, sense of morals, and personalities to foster a positive

learning environment. A good classroom environment is strongly connected with student

affective performance; both the physical environment and the psychological environment are

significant (Cheng, Y. C., 1994).

Accounting Performance

Performance for such a person will also be quite high. As a result, all dedicated instructors seek

to encourage and manage high levels of student motivation on a constant basis educator.

Students' performance is viewed as a result of their learning in educational psychology, and to

determine an individual's rate of learning, one should look at the student's outward conduct or,

to be more accurate, at his performance. The difference between learning and performance,

according to (Hillgard & Bauer, 1971) is the same as the difference between understanding how

to do a task and actually doing it. Additionally, it is thought that factors such as motivation,

emotion, the external environment, stress, and health have a significant impact on an

individual's performance. Therefore, until he can clearly demonstrate it, these indicators may

provide a very accurate assessment of how much he is learning (Seif, 2009).

Wong and Chia (1996) believe that both deep and surface approaches are used in accounting-

based performance evaluation of students. The surface accounting approach has been the

focus of the majority of original studies, and "numerical skills (basic mathematic) needed for

accounting" is one of many subjects that have been studied in depth. Advanced accounting

studies that need for analysis, however, benefit from a thorough approach. (Elias, 2005) looked

at the connection between a surface and deep approach and students' academic achievement.

Based on the study's findings, there is a negative correlation between students' scores and their
use of the base technique, whereas there is a significant relationship between student scores

and their use of the major concentration. The academic performance of students has been the

subject of much research in the fields of accounting, management, mathematics, organizational

behavior, finance, and economy.

In order to evaluate students' performance through their exam results, one should take into

account the students' aptitude through the results of their academic aptitude tests, their struggle

through their attendance in class, and their assignment and educational environment through

inquiries about the course materials, class schedules, and classrooms (Wooten, 1998).

The academic performance of accounting students is an important element because, in addition

to the personal emotional and financial expenses, academic failure lowers the percentage of

students who continue on to professional level education (Gracia & Jenkins, 2003). Thus, for

accounting students looking to pursue a career in the accounting industry, strong academic

performance is a stepping stone.

This helps in satisfying the demand for accountants on the market, especially in developing

economies where economic expansion has raised demand for accountants (Bakre & Lauwo,

2016; Dalci et al., 2013). It is argued that the factors influencing academic success or failure

should matter to everyone who interacts with students, including professors and institutions

(Guney, 2009). Studies have looked at variables like expectation that affect accounting

students' performance (Guney, 2009; Maksy and Zheng, 2008).

The majority of academic performance is based on significant socioeconomic and demographic

factors such income, parents' educational attainment, and occupation (Blau, 1999, Davis-Kean,

2005).
The difference between learning and performance, according to Hillgard and Bauer, is the same

as the difference between studying how to do a task and actually doing it. Additionally, it is

thought that factors such as motivation, emotion, the environmental factors, stress, and disease

have a significant impact on an individual's performance. Therefore, until he can clearly

demonstrate it, these indicators may provide a very accurate assessment of how much he is

learning (Seif, 2009). Wong and Chia (1996) contend that both deep and surface approaches

are used in accounting-based performance evaluation of students.

In order to assess students' performance through their academic results, Wooten (1998)

suggests that one should take into account their aptitude as measured by their performance on

academic ability test, their struggle as measured by their attendance in classes, and their

assignment and learning environment as measured by inquiries regarding the course materials,

class schedules, and classrooms. Academic success and enthusiasm in a topic of study are

related, according to Noxel & Cheek (1988) and Arrington & Cheek (1990). 124 Mansour

Garkaz et al. / Procedia - Social and Behavioral Sciences 29 (2011) 122 - 128 According to King

and Kotrlid (1995), students who want to attend university and their utilization of conceptual

programs and tangible resources like professors, libraries, and workshops are academic

success and educational institution quality are among the criteria that explain them.

According to Gol and Fong (1993), there is a clear correlation between students' academic

success and their personality traits, math and accounting test results, and their accounting

background. Researchers Gracia and Jenkins observed that women behave better than men in

the second year of study and maintained that there is a negative association between age and

score in their study (Gracia and Jenkins, 2003). The results of this study show that students who

have expertise in their field of study respond more positively than those who are merely

learning. The significance of independent variables considered when predicting student

performance was examined by Darayseh and Waples (2005).

concluded that there is no connection between students' employment, work hours, and

academic performance. While there is a negative correlation between the employment of

international students and their academic achievement, there is a positive correlation between

the employment of native students and their academic success. The fact that they discovered a

connection between shift work schedules and academic achievement is remarkable. However,

Mostafa and Zheng (2010) examined factors influencing students' performance in advanced

auditing and accounting in the USA and came to the conclusion that there is a significant

correlation between students' performance and holding jobs unrelated to accounting, working

long hours during the school year.

Several research studies have been conducted to locate and study its many variables that

impact academic success at various educational levels. According to their research, factors that

contribute to poor academic performance include switching schools, family dissolution, teacher

absences, parent illness and family member deaths, student illnesses, learning disabilities

brought on by vision or hearing loss, and student attitudes toward learning (Browny & Sunniya,

2002). Others include a lack of qualified educators, inadequate classrooms, a lack of funding for

necessary supplies, inadequate textbooks, large class sizes, underappreciated teachers, a lack

of labs and libraries, poorly coordinated supervision, interference by the civil service in the

educational system, constant transfers of educators, including teachers and principals, and

automatic promotion of students (Vundla, 2012).

Staff shortages, inadequate teaching/learning materials, a lack of enthusiasm, and a negative

behavior on the part of both teachers and students were identified by Mbugua, Kibet, Muthaa,

and Nkonke (2012) as factors affecting students' academic performance.

teachers' instructional strategies. According to Tshabalala and Ncube (2013), problems

impacting students' academic performance include a lack of materials, poor teacher behavior, a

lack of foundation in the subject area at lower levels, poor teaching methods, and a fear of the

subject. The factors of poor academic performance were cited by Enu, Agyman, and Nkum

(2015) and included insufficient teaching and learning resources, instruction methods, teachers,

and student motivation. In particular, associated factors include students' negative attitudes

regarding accounting as a challenging topic, their academic aptitude, their past and present

academic accomplishments, insufficient effort, and low motivation affect students' academic

performances in accounting (Atieh, 2013).

Teachers' training and expertise have an impact on students' academic achievement in

accounting (Omotayo, 2014). Okon (2002) asserts that ineffective teaching practices, a lack of

funding, a lack of teaching experience, a lack of teaching materials, a shortage of competent

teachers, and ineffective teaching strategies can all affect students' interest in accounting. Igberi

(1999) identified one of the reasons for students' subpar academic performance in accounting

as the absence of contemporary accounting textbooks. Ezeagba (2014) made a similar point

when he mentioned bad teaching techniques and inadequate instructional resources as reasons

for the poor academic performance of accounting students. According to Ward, Wilson, and

Ward (1994), students' low academic performance in accounting was caused by their lack of

study, inability to apply the material presented, the speed at which the material was covered,

and the teaching technique.

Though many factors affecting students' performance in accounting courses have been the

subject of prior research (see, for instance, Baldwin and Howe, 1982; Doran, Bouillon and

Smith, 1991; Eskew and Faley, 1988; Farley and Ramsay, 1988; Gul and Fong, 1993; Rohde

and Kavanagh, 1996; Halabi, 2009), new studies have been continually called for as a result of
conflicting and inconsistent results. An analysis of research into the determinants of Student

Performance reveal that performance is only examined in one or two accounting subjects in the

majority of current studies, which entail face-to-face instruction.

As per Albrecht and Sack (2000), distant learning is becoming more popular. Research on these

programs becomes crucial as they become more widely used and effective as a means of

delivering education, especially when it comes to growing the range of potential accounting

professionals (Olivier and Bulman, 2009).

Academic skills, usually referred to as "past performance," "academic ability," or "academic

ability," has been demonstrated to be a significant predictor of performance (Byrne and Flood,

2008; Doran et al., 1991; Eskew and Faley, 1988; Koh and Koh, 1999). Academic ability was

emphasized as a strong determinant of student performance by Mohrweis (2010).

The presumption was that educators' efforts to foster student involvement during the learning

process would result in learning that is of high academic quality and that is characterized by

students' enthusiasm, effort, and want to learn. As a result, it encourages students' cognitive,

social, and attitude changes for the better (Longobardi et al., 2018). While (Daryanto, 2011)

argued that learning quality is a measure of how well students achieved the basic learning

objectives, which included knowledge, abilities, and attitude.

Academic success necessitates a strong academic attitude, according to Farruggia et al.

(2016)'s conclusion about academic curiosity. High academic interest students will continuously

improve their accounting knowledge. This is crucial since academic performance is known to be

impacted by the presence of unfavorable perceptions, which are known to make accounting

courses boring (Jackling, 2002; Kögler & Göllner, 2018). Academic performance and learning

outcomes are significantly influenced by academic curiosity, which is closely correlated with

self-efficacy (Fallan & Opstad, 2014). According to other empirical research (Ahinful et al., 2019;
Garkaz et al., 2011; Morley, 2014; Pérez-López & Ibarrondo-Dávila, 2020; Reinig et al., 2014),

there is a substantial association between academic interests. Meanwhile, it was discovered in

2014 by W. W. Lee et al. that there is an indirect relationship between interests.

Another study showed a high connection between students' desire to engage in an accounting

degree and their method of instruction (McDowall et al., 2015). However, learning personalized

that concentrated on teachers' instruction has shown to boost students' achievement while

ignoring pupils, particularly at the beginning (Pane et al., 2017). Consequently, the development

of the students' performance was favorably connected with the educators' capacity to oversee

learning approach and specific elements of the learning environment (Kistner et al., 2010). The

improvement of students' competency in accounting programs is substantially influenced by

learning quality as evaluated by knowledge activation and classroom milieu support (Helm,

2015), as well as the implementation effect of long-distance learning (Santiago et al., 2021).

The higher education institutions are concerned with putting plans in place to increase the

graduates' employability by advancing their competency. Strong innovation and cooperation

methods developed in the university are crucial for the graduates' employability and

competence development in the global economy (Abelha et al., 2020). However, there aren't

many studies on the relationship between accounting program quality and students' success,

hence there aren't many study references.

Since many competent individuals in this profession have the capacity to persistently

concentrate on insoluble problems, persistence is a quality that is frequently connected with

great accountants. The Accountant's Personality Scale (APS) can be used to assess a person's

perseverance. This 64-question personality test is a great indicator of a person's capacity to

persevere through challenges and commit themselves to a task. The APS is frequently used in
conjunction with skills exams to assess a candidate's suitability for an accounting position

(Henry, L. J., 1995).