Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes

IF 3.1 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Finance Pub Date : 2023-10-20 DOI:10.1111/acfi.13189

Esin Ozdil, Amrinder Khosa, Meredith Tharapos, Steven Burch

引用次数: 0

Abstract

Abstract Using Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant technologies and contemporary business acumen into the accounting curriculum. In particular, hygiene elements such as policy and administration, and supervision were central to driving and steering change, coupled with accounting educators motivational desire to do what is right for their graduates and the profession while simultaneously fulfilling their sense of meaningful work, achievement, and responsibility.

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课程(再)开发的动机和卫生因素以及技术在会计课程中的嵌入

摘要本文运用赫茨伯格的双因素理论，考察了推动会计高等教育项目(再)发展的卫生因素和激励因素。对会计教育工作者和学科领导者的采访表明，在会计课程的(重新)发展中，为了将相关技术和当代商业头脑嵌入会计课程，有一系列因素在起作用。特别是，政策、管理和监督等卫生因素是推动和指导变革的核心，再加上会计教育工作者的动机愿望，即为毕业生和专业做正确的事情，同时实现他们对有意义的工作、成就和责任的感觉。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and Finance BUSINESS, FINANCE-

CiteScore

5.10

自引率

7.70%

发文量

期刊介绍： Accounting & Finance enjoys an excellent reputation as an academic journal that publishes articles addressing significant research questions from a broad range of perspectives. The journal: • publishes significant contributions to the accounting, finance, business information systems and related disciplines • develops, tests, or advances accounting, finance and information systems theory, research and practice • publishes theoretical, empirical and experimental papers that significantly contribute to the disciplines of accounting and finance • publishes articles using a wide range of research methods including statistical analysis, analytical work, case studies, field research and historical analysis • applies economic, organizational and other theories to accounting and finance phenomena and publishes occasional special issues on themes such as on research methods in management accounting. Accounting & Finance is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments, and merchant and investment banking.