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![Page 1: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/1.jpg)
Accounting Teaching and Education Driven by Extrinsic Motivators of
Students’ Learning
Dr. Annie Yuet-ngo Mok
City University of Hong Kong
![Page 2: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/2.jpg)
Introduction
• Students’ learning is driven by two broad types of motivators in their learning, – intrinsic motivators and – extrinsic motivators.
![Page 3: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/3.jpg)
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.
![Page 4: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/4.jpg)
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.
![Page 5: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/5.jpg)
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
![Page 6: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/6.jpg)
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].
![Page 7: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/7.jpg)
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].
![Page 8: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/8.jpg)
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].
![Page 9: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/9.jpg)
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
![Page 10: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/10.jpg)
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: http://www6.cityu.edu.hk/puo/newscentre/usr/activities.htm
![Page 11: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/11.jpg)
Pictures of Activities
![Page 12: Accounting Teaching and Education Driven by Extrinsic Motivators of Students’ Learning Dr. Annie Yuet-ngo Mok City University of Hong Kong.](https://reader036.fdocuments.in/reader036/viewer/2022062718/56649e735503460f94b73521/html5/thumbnails/12.jpg)
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.
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Reference
• Website of Pricewaterhouse Coopers, www.pwc.com
• Website of Deloitte, www.deloitte.com
• Website of Ernst & Young, www.ey.com
• Website of KPMG, www.kpmg.com