Accounting students' motivation during the COVID‐19 pandemic: A self‐determination theory perspective

This study investigates the experiences and motivation of undergraduate accounting students during the COVID‐19 pandemic's emergency online learning period at an Australian university. Interviews reveal that psychological needs satisfaction – autonomy, competence, and relatedness – played a crucial role in student motivation. Effective communication by educators was pivotal in driving motivation and mitigating the psychological effect of isolation. While students valued the flexibility and autonomy of online learning, concerns emerged about technological barriers, the absence of networking opportunities, and difficulties in engaging deeply with complex accounting content. These findings highlight the importance of addressing both academic and psychological needs in online education.