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GCBF ♦ Vol. 11 ♦ No. 1 ♦ 2016 ♦ ISSN 1941-9589 ONLINE & ISSN 2168-0612 USB Flash Drive 240 Global Conference on Business and Finance Proceedings ♦ Volume 11 ♦ Number 1 Figure 1: The Theoretical Model Variables We use the following variables to analyze the theoretical proposal. The dependent variable is goals. These are goals to learn accounting and consist of mastery goals, performance goals, and social goals, orient students’ study. The mastery goal represents the students’ desires to become knowledgeable on a specific topic. Students try to do well, to master a subject matter. The performance goal represents the students’ desires to reach a specific external indicator of achievement. Performance goals can motivate students, or they can spoil the students’ motivation. Social goal represents students’ motivation for learning accounting because students tend to imagine their accomplishments in their social environments after graduating from their undergraduate or graduate programs. Thus, we suppose that the students’ acknowledgement of their goals to learn accounting would be associated with their desire to belong in their society after their graduation. In other words, this represents the students’ expectations for their careers. The independent variables as a measure of the students’ social consciousness are belonging, respect, and leadership.

Belonging is an integrated variable that represents a kind of feeling of identification such as membership or cooperativeness. Respect is defined as the students’ belief that they want to rescue others or take good care of them, and to show solidarity in a region, organization, or society. Leadership represents how students want to be in leading roles in society or want to compete with others. We also added the variables of gender and grade. Gender is a dummy indicator to distinguish between male or female students, using 1 for male

students and 2 for female students. Grade shows the students’ year of study. We set the variable as follows:

1 for the first year of undergraduate study, 2 for the second, 3 for the third, 4 for the fourth, and 5 for the graduate students. We expect some differences between genders in terms of wanting to learn accounting.

In addition, we propose that how far students have progressed in their degree program will influence their goals to study accounting. All of the above independent variables, except for nationality and gender, are measured on a five-level Likert scale (1: strongly disagree, 5: strongly agree).

Research Design

We developed two steps to examine the above hypotheses. First, to measure the students’ acknowledgement of social goals, we developed multiple regression models with the five independent variables (respect, belonging, leadership, gender, and year). To eliminate the problem of collinearity among variables, we checked the variance inflation factors (VIF), which is a simple approach to identify collinearity among explanatory variables. Second, we used a principal component analysis (PCA) regression to avoid the VIF, to check for the impact of students’ acknowledgement of social goals on students’ motivation to learn accounting.

GCBF ♦ Vol. 11 ♦ No. 1 ♦ 2016 ♦ ISSN 1941-9589 ONLINE & ISSN 2168-0612 USB Flash Drive 241 Global Conference on Business and Finance Proceedings ♦ Volume 11 ♦ Number 1 Model A: The Impact of Goals =0+1+2+3+4+5+ GOALS= Goals for learning accounting (mastery goals, performance goals, and social goals) BEL Belonging (sum of consciousness for membership, cooperativeness, solidarity) = RES =Respect (sum of consciousness for rescue and politeness)

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GENDER = Gender (1: male, 2: female) GRADE= Year of study (1: first year of undergraduate study, 2: second, 3: third, 4: fourth, 5: graduate study) Model B: The Relationship between Social Consciousness and Goals =0+1+2+3+4+5+6+7+ GOALS= Goals for learning accounting (sum of mastery goals, performance goals, and social goals)

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Discussions In this section, we describe the findings from the multiple regression models. The Cronbach’s alpha coefficient is 0.824, which means that the instrument is reliable. We got 348 effective answers from 261 undergraduate and 87 graduate students of the University of North Texas. As shown in Table 1 below, validity is computed using Pearson correlations. It shows the correlations among variables. Each of the Tables gives us the correlation coefficients for each dimension. The correlations indicate that the dimensions are valid with a significance at the 0.001 level (2-tailed) and a high score (p 0.05), except for one item of year of study. For the first three hypotheses, we examined the multi regression and the principal components analysis, using the SPSS version 21. First, this regression model shows a significantly good fit (F = 163.659, p 0.0001) by the ANOVA test, and the adjusted R square is 0. 701. We do not discuss the potential for a VIF problem in this model because all of the collinearity statistics of the VIF are between 1 and 2.23 (VIF 5). In the first hypothesis, we propose that a sense of politeness has a positive influence on the students’ goal to learn accounting. Hypothesis 1, which proposes the effect of a sense of belonging, membership, cooperativeness, and solidarity, is also supported with a t value of 7.751 (p 0.0001).

Belonging, with a standardized coefficient of 0.299, has a higher impact than politeness. The second hypothesis is supported and significant (t value of 13.234 at p 0.000). It means that the stronger the students’ sense of politeness, the stronger their goals of learning accounting. Finally, the third hypothesis shows a positive impact on students’ social goal for learning accounting (t value of 9.626 at p 0.0001).

As for hypotheses 4 and 5, the outcome is as follows. For gender, we don’t see a difference between men and women. Likewise, we don’t find the evidence that the years of study affect the students’ goals to study

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accounting. At least, we don’t say that the willingness between men and women for goal setting of studying accounting is same or different. So, the positive empowerment of women as accounting professionals might be expected to contribute to solve the inequality between genders. As for the effect of consciousness of goals on learning accounting, we can see a positive effect of students’ acknowledgement or awareness of social requirements, i.e., identification, belonging, and leadership; the hypotheses 6 is significantly supported (p 0.0001) as shown by the fitness of BEL, RES, and LEAD. Those results indicate that students can clearly set a goal of learning accounting when they get conscious of themselves in their groups, organizations, and societies. In other words, the social consciousness, (belonging, respect, and leadership) is related to the students’ goal to study accounting. At the very least, to effectively build a career after graduation, some students understand the usefulness of learning accounting. Others consider accounting as a membership requirement of their future organization or as a membership requirement for the leadership positions that they might seek in society. In other words, students who consider the goal to belong to a group, a firm, a community, or a society, are more likely to be motivated to study accounting because doing so is likely to contribute to their future career As shown in Table 2, we also found other empirical evidences. For the hypotheses 6 and 7 in Model B, the fitness is significantly supported, as shown by the adjusted R square is 0.701 and F value is 89.378 (p 0.0001). All the independent variables, COO, PRE, SOL, RESC, POL, YEAR, and GENDER, are significantly supported (p 0.0001 or 0.001). It means that the higher the students’ level of social consciousness, the more likely they are to set a goal of studying accounting. The good fitness of GRADE (t value = 4.721, p 0.0001) and GENDER (t value = 5.899, p 0.0001) shows that there are differences of social consciousness among the students’ year of study and between male and female students. The closer the students are to the end of their program, the more likely they are to study accounting. In addition, female students appear to be more motivated to study accounting than male students. These evidences tell us that social consciousness helps students set a goal for learning accounting. Female students, who tend to acknowledge their social consciousness more than male students, are more likely to determine their own target for learning accounting. The nearer to graduation the students are, the stronger their goals for leaning accounting. Being close to graduation makes students aware of what they should do to build their own career.

Table 1: Correlation Analysis (1) Respects, Belonging, and Leadership

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***. Correlation is significant at the 0.001 level (2-tailed). **. Correlation is significant at the 0.01 level (2-tailed). *. Correlation is significant at the 0.05 level (2-tailed).

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In this study, we examined the effect of social consciousness on the American students’ goals for learning accounting. We supposed that a difference in social consciousness would help students determine their goal toward studying accounting and that this social consciousness would vary with years of study and gender.

From past research, we know the implications of the goal setting on students’ motivation: the higher the students set their goals, the more motivated they are to study accounting. Those goals are mastery, performance, and social. So, in this paper, we tried to go further and observe the impact of social consciousness on students’ goal of learning accounting. We found some interesting findings. First, students’ social consciousness affects their tendencies to learn accounting. Students positively set a target to study accounting when students better identify their social consciousness for learning accounting. Specifically, the higher respect students have, the more they tend to set a goal to learn accounting. In addition, we tested the association between the factors of social consciousness and the students’ goal of studying accounting.

The analysis shows that students who identify with a higher level consciousness, set goals to learn accounting more so than other students. For gender, even in the United States, female students have already acknowledged the gender gap in employment, and others would be gradually likely to do that. This research offers valuable insights to accounting educators, but it has some limitations. The sample data contains undergraduate and graduate students from only one university in the United States. Therefore, we will need to expand this study to other countries and universities. We believe that we can contribute to the development of global accounting education with better gender equality in employment and better quality of accounting professionals.

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ACFE (Association of Certified Fraud Examiners, Inc.). 2014. Report to the Nations on Occupational Fraud and Abuse: 2014 Global Fraud Study.

Armstrong, M. 1993. “Ethics and Professionalism in Accounting Education: A Sample Course,” Journal of Accounting Education, 11: 77-92.

Berman, S. 1990. “Educators for Social Responsibility,” Educational Leadership, by the Association for Supervision and Curriculum Development, 48(3) (November): 75-80.

http://www.ascd.org/ASCD/pdf/journals/ed_lead/el_199011_berman.pdf (Retrieved on September 20, 2015).

Chaturvedi, D. K. & Arya, M. K. 2013. “A Study on Correlation between Consciousness Level and Performance of the Worker,” Industrial Engineering Journal, 6(8): 40-3.

http://works.bepress.com/manish_arya/1 (Retrieved on September 18, 2015).

Hamada, M. 2015. “Anti−Fraud Education Partnership at Graduate School of Accounting,” Journal of Japan Society for Business Ethics Study, (22): 255-262.

McPeak, D., Pincus, V. K., &, Sundem L. G. 2012. “The International Accounting Education Standards Board: Influencing Global Accounting Education,” Issues in Accounting Education, (27-3): 743-750.

Pintrich, P. R., & Schunk, D. H. 2002. Motivation in Education: Theory, Research, and Application (3rd ed.). Prentice Hall.

Schunk, D. H. 1995. “Self-efficacy, Motivation, and Performance,” Journal of Applied Sport Psychology, 7(2): 112-137. http://libres.uncg.edu/ir/uncg/f/D_Schunk_Self_1995.pdf (Retrieved on July 7, 2014).

Shirahama, N., Uchimiya, R. Watanabe, S., & Yanaru, T. 2013. “Proposal of the Mathematical Model of Consciousness and its Application to Educational Support System,” the 26th Biomedical Fuzzy Systems Association (BMFSA), (26): 13-14 (October 12).

Stones, P. 2008. Opting Out?: Why Women Really Quit Careers And Head Home, University of California Press.

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“Political Declaration on the Occasion of the Twentieth Anniversary of the Fourth World Conference on Women,” at the fifty-ninth session of the Commission on the Status of Women (CSW) on March 9-20, 2015 in New York. http://www.un.org/ga/search/view_doc.asp?symbol=E/CN.6/2015/L.1 (Retrieved on August 27, 2015).

United Nations, Entity for Gender Equality and the Empowerment of Women (UN Women) 2015b.

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