Motivation and hygiene factors for curriculum (re)development and the embedding of technology in accounting programmes

Abstract

AbstractUsing Herzberg's two‐factor theory, this paper examines the hygiene and motivation factors that drive (re)development in accounting higher education programmes. Interviews with accounting educators and discipline leaders demonstrate a range of factors at play in the (re)development of accounting programmes in pursuit of embedding relevant technologies and contemporary business acumen into the accounting curriculum. In particular, hygiene elements such as policy and administration, and supervision were central to driving and steering change, coupled with accounting educators motivational desire to do what is right for their graduates and the profession while simultaneously fulfilling their sense of meaningful work, achievement, and responsibility.