Accounting courses instructed at universities are generally seen as difficult and complex by students. It is that much difficult for students who start the lesson with prejudice to get efficiency from it. This situation may affect both the student and the instructor who gives the lesson negatively. In this context, the effect of the student's perspective on the lesson on his/her motivation before coming to class affects the success of the course substantially. The aim of this study, which has been carried out by considering this effect, is to measure the effect of students' perspectives on the accounting course on the level of motivation of the accounting course. The result obtained from the questionnaire study applied to students is that their perspective on accounting course affects motivation. The handled study for this purpose includes 157 students who have taken accounting courses at the Faculty of Economics and Administrative Sciences of Kafkas University. The data collected in the 2018-2019 academic year were analyzed using SPSS and AMOS programs. In order to test the reliability and validity of the questionnaires used in the study, exploratory and confirmatory factor analysis (CFA) were used respectively. Hypotheses formed in order to achieve the purpose of the study were tested using correlation and the structural equation modelling, and the results were interpreted accordingly. In findings obtained from analyses, it was confirmed that positive perspective of students to accounting had a positive effect on motivation.
Accounting Course, Perspective, Motivation