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STudents' Motivation

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STudents' Motivation
THE STUDENTS’ ACADEMIC MOTIVATION IN ACCOUNTING SUBJECTS:
COMPARISON STUDY BETWEEN JAPAN and INDONESIA

Masako Saito
Osaka Sangyo University, Japan
Sekar Mayangsari
Trisakti University, Indonesia Sekar Mayangsari
Trisakti University, Indonesia
Kazuo Hiramatsu
Kwansei Gakuin University

Abstract
The aim’s of this study to investigate the impact of several factors including Indonesia’s and Japan’s culture on student’s motivation. We use accounting students from Indonesia (270 students) and Japan
(406 students) as our sample.
The results show that the level of students, nationality, university, accounting self concept, mastery goals, performance goals, social goal and self efficacy significantly influence on students motivation.
The interesting result shows that Japanese students have more motivation to study accounting than
Indonesian. This results contrary with the real condition that accounting major is not popular in
Japan compare with Indonesia. Moreover, in Indonesia most of Universities has accounting major, in the otherside, there is only small number in Japan.
Keywords: Students’ motivation, Mastery goals, Accounting self concept, Performance goals, Social goals and Self efficacy

INTRODUCTION
Motivation is consisted of intrinsic and extrinsic dimensions. However, the new trend in organizational behavior was to emphasize the importance of intrinsic factors or intrinsic motivation within a cultural perspective (Lyengar & Lepper, 1999, Venkatesh, 1999).
Ryan & Deci (2003), for example, defined intrinsic motivation as “the inherent tendency to seek novelty and challenges, to extend and exercise one’s capacities, to explore, and to learn” (P.51).
1

However, as the same researchers insist, maintenance and enhancement of intrinsic motivation requires supportive conditions, as it can be fairly disrupted by various unsupportive conditions.

While intrinsic motivation implies doing an activity for its inherent satisfaction,



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