MOTIVATION FOR SUCCESS, AFFILIATION AND POWER OF ACCOUNTING UNDERGRADUATES: CHALLENGES TO ATTRACT THE POWER TO ENSURE SUCCESS

Abstract

Among the several theories that discuss human motivation, there is the motivational theory of content developed by McClelland (1961), which identifies three learned needs and acquired through social interaction: success, affiliation and power. Considering the educational environment, especially the motivational needs of undergraduate students, this study aims to find evidence to identify the relationship between the motivational needs of success, affiliation and power and the level of remuneration and the academic performance of Accounting undergraduates. It also investigates the relationship between motivational needs and some characteristics of respondents as gender, high school funding, time dedicated to study, student working status, and time of course offering. Evidence was collected from a questionnaire answered by 769 students enrolled in undergraduate accounting programs in Brazilian universities. The results indicate that students have a profile with a strong motivation for success. It is emphasized that the average of motivation for power is below the midpoint of the scale adopted in the instrument. Two associations were found with significant correlation, though low, between success motivation and wage levels, and between affiliation motivation and levels of academic performance.