The Students’ Intrinsic Motivation for Learning Non-Financial Information Matters from Their Self-Identification as Global Citizens

Recent developments related to non-financial information (NFI) reporting encourage the adoption of a long-term vision approach sustainable development, which is also behind definition global citizens. In turn, self-determination theory (SDT) describes elements explain students’ motivation. Using NFI as subject and SDT theoretical framework, this paper aims identify that can accounting intrinsic motivation learn topics NFI. Those include different aspects integrate concept citizen well sociodemographic variables. Data were gathered from questionnaire students in Portugal. Through factorial analysis linear regression, findings indicate all underlying citizen, except empathy, are relevant explaining Conversely, variables not for purpose, may more integrated perspective learning usefulness by self-identified This provides insights into how an course intrinsically motivated acquire skills reporting, particularly higher education institutions (HEIs), professors, students, organizations accountancy education.