Using Expectancy Theory to Assess Gender Differences in Russian Accounting Student Motivation

This paper investigates the motivation and effort level decisions of accounting students in the Russian Federation. Using a within-persons decision modeling approach, the valence model and force model of Vroom's (1964) expectancy theory were found to accurately predict Russian accounting students' perceptions of the attractiveness of academic success and their willingness to exert the effort necessary to achieve academic success. The potential motivators examined in this study were: 1) an improved grade-point average, 2) a strong feeling of personal satisfaction, and 3) increased esteem in the eyes of classmates. Both male and female students identified improving overall grade-point average as their dominant motivating influence. The force model results indicate the probability of academic success is more influential than the attractiveness (valence) of academic success in determining Russian accounting students' effort levels. Significant gender differences also were found in the force model results. Specifically, in their effort level decisions, female students weighted the expectancy of academic success more heavily than male students. Significant individual differences were found for both sexes.