Motivational Factors for the Master's Degree: a Comparison between Students in Accounting And Economics in the Light of the Self-Determination Theory

Durso, Samuel de Oliveira; Cunha, Jacqueline Veneroso Alves da; Neves, Patrícia Antonacci; Teixeira, Joana Darc Vilaça

doi:10.1590/1808-057x201602080

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ARTICLES • Rev. contab. finanç. 27 (71) • May-Aug 2016 • https://doi.org/10.1590/1808-057x201602080 copy

Motivational Factors for the Master's Degree: a Comparison between Students in Accounting And Economics in the Light of the Self-Determination Theory^* * Paper presented at the V Brazilian National Congress of Administration and Accounting (AdCont), Rio de Janeiro, RJ, Brazil, 2014 , ^ The authors thank to the Brazilian National Council for Scientific and Technological Development (CNPq) for financial support

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

The general aim of this study was identifying the motivational level of students in Accounting and Economics regarding the search for a stricto sensu graduate degree. Also, it sought to determine the variables that significantly influence the motivation of these individuals. Having the Self-Determination Theory as a basis, a questionnaire was prepared resorting to the Academic Motivation Scale developed by Vallerand, Pelletier, Blais, Brière, Senécal, and Vallières (1992), and translated into Portuguese by Sobral (2003). The database contains observations of 173 university students from public institutions in Minas Gerais, Brazil, which provided courses in Accounting and Economics. The methodological procedure consisted in conducting a non-parametric test of mean values for the Motivation Self-Determination Index (MSI) of students, in calculating the correlations between the MSI and individual characteristics of students, and finally in estimating multiple linear regressions. Research results indicated that students in Accounting showed no difference regarding the motivational level when compared to students in Economics. It was also possible to notice that women, older students, scientific initiation scholarship holders, those from lower socioeconomic backgrounds, and those whose mothers have higher educational level tend to have a rather self-determined motivation. Additionally, it was found that insertion into the labor market increases self-determined motivation to pursue a stricto sensu Master's degree only in the case of students in Accounting. The research was limited to the fact that the sample only included students of public education institutions from Minas Gerais. For future research, it is suggested that the procedures of this study be replicated in privet institution and in different states.

Keywords:
self-determination theory; master's degree; motivation; accounting; economics

Event	Variable	Treatment Adopted	Expected Relationship
If the student is studying Accounting or Economics	Course	The value 1 was assigned to the students of the course in Accounting, and the value 0 to those in Economics.	Inversely proportional (negative regression coefficient).
The student's gender	Gender	The value 1 was assigned to female students, and the value 0 to male ones.	Directly proportional (positive regression coefficient).
The students' age	Age	Continuous variable.	Inversely proportional (negative regression coefficient).
The student's marital status	Marital Status	The value 1 was assigned to single students, and the value 0 to those who are married, have a marriage-like relationship, are divorced or widowed.	Directly proportional (positive regression coefficient).
The student's family income	Income	The value 1 was assigned to students belonging to social classes "A" (family income higher than 20 minimum wages) and "B" (family income higher than 10 and lower than 20 minimum wages), and the value 0 was assigned to those belonging to classes "C" (family income higher than 4 and lower than 10 minimum wages), "D" (family income higher than 2 and lower than 4 minimum wages), and "E" (family income not higher than 2 minimum wages).	Directly proportional (positive regression coefficient).
Students' maternal education	Maternal Education	The value 1 was assigned to students whose mothers have, at least, lato sensu graduate degree, and the value 0 to those whose mothers have an education level up to complete higher education.	Directly proportional (positive regression coefficient).
Students' paternal education	Paternal Education	The value 1 was assigned to students whose fathers have, at least, lato sensu graduate degree, and the value 0 to those whose fathers have an education level up to complete higher education.	Directly proportional (positive regression coefficient).
If the student has a paid job	Employment Status	The value 1 was assigned to students who said to have a job, and the value 0 to the other ones.	Inversely proportional (negative regression coefficient).
If the student holds a scientific initiation scholarship	SI Scholarship	The value 1 was assigned to students who said to hold a scientific initiation scholarship, and the value 0 to the other ones.	Directly proportional (positive regression coefficient).
The student's self-perception of academic performance	Performance	The value 1 was assigned to students who reported "good" or "excellent" performance, and the value 0 to those who reported "reasonable," "bad," or "very bad" performance.	Directly proportional (positive regression coefficient).

Motivation Levels	(a)	(b)	(c)	(d)	(e)	(f)	(g)
Intrinsic to learning (a)	1.000	0.564	0.818	0.791	0.567	0.133	-0.491
Intrinsic to fulfilling (b)		1.000	0.614	0.536	0.467	0.115	-0.651
Intrinsic to experience stimuli (c)			1.000	0.781	0.593	0.096	-0.554
Extrinsic by identification (d)				1.000	0.782	0.242	-0.477
Extrinsic regulated by introjection (e)					1.000	0.439	-0.302
Extrinsic by external control (f)						1.000	0.159
Demotivation (g)							1.000

	Accounting	Ciências Econômicas (%)
Course	50	50
Average age (years)	25	23
Women	61	43
Reported to be single	89	97
The mother had a graduate degree (at least a lato sensu one)	3	9
The father had a graduate degree (at least a lato sensu one)	2	7
Reported to belong to the social classes A or B	22	15
Said to have a job	62	29
Said to hold a scientific initiation scholarship	2	26
Classified their own performance as excellent or good	74	66

Course	Types of Motivation
Course	(a)	(b)	(c)	(d)	(e)	(f)	(g)	MSI
Accounting	15.79	15.38	14.00	13.94	12.59	11.07	8.30	15.63
Economics	15.07	15.81	13.15	13.02	13.91	10.76	8.58	14.39
Differences between Average Values	0.72	-0.43	0.85	0.92	-1.32	0.31	-0.28	1.24

Variables	Types of Motivation
Variables	(a)	(b)	(c)	(d)	(e)	(f)	(g)	MSI
Course	0.105	-0.057	0.110	0.123	0.207	0.069	-0.036	0.042
Gender	0.131	0.102	0.072	0.122	0.158	0.065	-0.180	0.150
Age	0.073	-0.060	0.165	0.041	-0.006	-0.211	-0.052	0.085
Marital Status	-0.041	0.085	-0.031	-0.027	-0.082	-0.049	-0.081	0.054
Family Income	-0.030	-0.283	-0.060	-0.062	-0.114	0.005	0.203	-0.171
Maternal Education	0.105	0.134	0.016	0.131	0.051	0.031	-0.163	0.152
Paternal Education	0.044	-0.114	-0.033	0.016	0.007	0.045	-0.004	-0.017
Employment Status	0.124	0.010	0.032	0.198	0.244	0.172	0.009	0.025
SI Scholarship	0.125	0.171	0.136	0.042	-0.050	-0.080	-0.183	0.192
Performance	0.200	0.110	0.250	0.190	0.165	0.103	-0.043	0.133

Variables	Model I	Model II
Constant	-11.0356 (8.6171)	-8.0389 (8.7229)
Course	2.2559 (2.4677)	-4.3509 (4.5230)
Gender	4.0708 (2.2781)*	3.8827 (2.2824)*
Age	0.4925 (0.2498)*	0.4808 (0.2486)*
Marital Status	7.4915 (4.3641)*	7.4955 (4.3393)*
Maternal Education	10.5451 (4.6431)**	10.1222 (4.6268)**
Paternal Education	-0.0793 (5.5706)	0.3688 (5.5663)
Family Income	-6.3781 (2.9021)**	-6.8309 (2.8945)**
Employment Status	2.2420 (2.3350)	-1.9762 (3.4462)
SI Scholarship	9.1750 (3.4629)***	8.8591 (3.5542)**
Performance	3.2391 (2.4095)	1.3282 (3.3825)
Interaction 1 (Course Employment Status)*		7.9276 (4.5805)*
Interaction 2 (Course Performance)*		4.3907 (4.8084)
Number of observations	173	173
R²	0.1571	0.1772
Adjusted R²	0.1051	0.1155
F-test	0.0016	0.0013

Variables	Model II
Constant	-8.0389 (7.336074)
Course	-4.3509 (4.756893)
Gender	3.8827 (2.178936)*
Age	0.4808 (0.1926318)**
Marital Status	7.4955 (3.373741)**
Maternal Education	10.1222 (3.722314)***
Paternal Education	0.3688 (6.500762)
Family Income	-6.8309 (3.040944)**
Employment Status	-1.9762 (3.906224)
SI Scholarship	8.8591 (3.38201)**
Performance	1.3282 (3.794787)
Interaction 1 (Course Employment Status)*	7.9276 (4.777242)*
Interaction 2 (Course Performance)*	4.3907 (4.884257)
Number of observations	173
R²	0.1772
F-test	0.0001

Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br

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[1] Correspondence Address: Samuel de Oliveira Durso Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo Avenida Professor Luciano Gualberto, 908 - CEP: 05508-010 Cidade Universitária - São Paulo - SP Email: sodurso@gmail.com

(a) Intrinsic Motivation to Learn	It corresponds to do something for the satisfaction to learn and understand what you want in the future.
(b) Intrinsic Motivation to Achievement	It is identified with doing something for pleasure, personal fulfillment, and discovery of new things.
(c) Intrinsic Motivation to Experiencing Stimuli	It refers to do something for trying sensations.
(d) Extrinsic Motivation by Identification	It refers to do something because one has decided to.
(e) Extrinsic Motivation Regulated by Introjection	It corresponds to do something because the individual presses her/himself to do so.
(f) Extrinsic Motivation by External Control	It is identified with doing something because the individual feels pressured by something or someone to do so.
(g) Demotivation	It is related to lack of motivation to fulfill the task.