Motivation and learning strategies in accounting: Are there differences in English as a medium of instruction (EMI) versus non-EMI students?

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The objective of this paper is twofold: firstly, to analyse if there are differences between students’ motivation and their learning strategies when they study accounting subjects in Spanish or English as a medium of instruction. Secondly, to evidence the factors that mainly influence students’ total motivation. The Motivated Strategies for Learning Questionnaire (MSLQ) was carried out on a sample of 368 undergraduate students of a Business Administration Degree, in several accounting subjects taught in English and in Spanish. Multivariate statistical tests were run and interesting results have been found. Students who study a degree in English have more mature learning strategies and motivation than their counterparts. This is shown in their level of self-confidence, time study management and perseverance.

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