The Role Of Critical Information On Self-Induced Competitiveness

Dini Rosdini, Hamzah Ritchi


Competence and expertise improvement of accounting students in the global era are inevitable. Competition, particularly among accountants accross countries has now become a phenomenon to face from domestic professionals’ view point. Yet, this recent regional dynamic appears to bring little awareness on accounting students. The current research aims to test the influence of vital Asean Economy Community competition information on the motivation of accounting students in the learning process through experiments oriented toward internal validity reinforcement. The sample obtained were 85 participants accounting students on their second year who had passed the course on Introduction to Accounting.The research aimed to find out how critical information, through motivation, was capable of providing resources and momentum to students as a control perception of their behavior to improve accounting or non-accounting competence. It was expected that the research could provide empirical evidence on accouting students’ motivation related to competition information in the framework of TPB. The results indicate that critical competition information could increase motivation and skills of accounting students. Specifically, the research is expected to contribute in competence-based curriculum development through motivational aspect of competition information and can give suggestions to lecturers of accounting study program on factors affecting the motivation of accounting students in preparing for challenging working world.

Keywords: accounting, information, competition, motivation, competence

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Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

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