The Regulatory Modes and their Relations Among Accountancy Students

Abstract

Objective: Based on the Regulatory Mode theory by Kruglanski, Thompson, Higgins, Atash, Pierro, Shah and Spiegel (2000), individuals present two self-regulatory functions. The locomotion function corresponds to a strong focus towards action. The assessment function corresponds to the capacity to critically assess the means and ends. In this study, we aimed to associate the students’ regulatory modes with vocational education aspects in the undergraduate program in Accountancy, such as satisfaction with the course, academic performance and professional career aspects.

Method: A survey was undertaken among 94 students from an undergraduate program in Accountancy. After the validity and reliability tests of the scales, Pearson’s Correlation test was used to analyze the results.

Results: The students’ regulatory mode of locomotion was positively associated with satisfaction and performance in the course. The locomotion profile was also positively associated with the intention to work in the accounting area, especially in opportunities that value the conquest of professional experiences,
personal satisfaction and promotion through career plans.

Contributions: The results suggest that students with a locomotion (vs. assessment) profile experience a regulatory adjustment and are more fit to the Accountancy course.