Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong

Introduction Students’ learning is driven by two broad types of motivators in their learning, –intrinsic motivators and –extrinsic motivators.

Intrinsic motivation Traditionally, educators create students’ intrinsic motivation by –arousing their interest and –building their confidence in studies through the specially designed ways of delivery in lectures and tutorial classes.

Extrinsic motivation students’ desire to excel in their future careers is also an important extrinsic motivator that deserves more effort of educators. For accounting major students, they want to: –To excel in future careers, joining a big four accounting firm. So, culture, values and recruitment criteria of big 4 firms serve as key extrinsic motivators of accounting students in their studies.

Extrinsic motivation In the following presentation, 3 extrinsic motivation factors are derived from the recruitment materials and published information of big four accounting firms as reflected in their websites: –Diversity and Inclusion –Integrity and Corporate Responsibility –Innovation and Ideas

1. Diversity and Inclusion Pricewaterhouse Coopers emphasizes on their commitment to the diversity of people [1]. Deloitte also sees diversity and inclusion as an investment in their people and the organization [2]. Ernst & Young explicitly states that they look for people who recognize the value of different backgrounds, perspectives and experiences [3]. KPMG believes in diversity, they become more vibrant and better thinkers [4].

2. Integrity and Corporate Responsibility Ernst & Young explicitly states that they want people with integrity [3]. Deloitte also recognizes integrity as an element of their commitment to corporate responsibility [2].

3. Innovation and Ideas Deloitte has a culture of innovation and it wants to hear ideas [2]. Pricewaterhouse Coopers welcomes ideas in an atmosphere of collaboration and teamwork [1]. KPMG need people to be global thinkers [4].

How to achieve? To achieve the 3 “Requirements”, students need to develop –not just an awareness –but a commitment towards community and environmental projects so that when they apply for jobs there is evidence of involvement as well as concern. Students in CityU has this competitive edge because CityU is actively providing them opportunity to commit to the various community and environmental projects held in CityU

Environmental projects Various community and environmental projects committed by students in CityU: –United at CityU to reduce food –Putting People and Planet first –Food waste campaign kicks off on campus –Social Responsibility Day –Campus Earth Hours –Green light movement Full story: tivities.htm tivities.htm

Pictures of Activities

Conclusion This paper shows that the three attributes of soft skills and cognitive mind-sets can be effective motivators for accounting students to fulfill their drive to excel in future careers in accounting. Therefore, it is recommended that educators should take into accounts in the designing of teaching and education to incorporate training and inference to accounting students on the three attributes.

Reference Website of Pricewaterhouse Coopers, Website of Deloitte, Website of Ernst & Young, Website of KPMG,