Self-Regulated Learning and Self-Determination Theory in Accounting Graduate Students in Brazil

This study aims to present a diagnosis of the dimensions and factors associated with self-regulated and self-determined learning strategies of students in Accounting Graduate Programs in Brazil. We surveyed 516 graduate students (383 master's and 133 doctoral students) and applied two psychometric instruments adapted to the Brazilian context: the Self-Regulated Learning Strategies (SRLS) and the Motivated Strategies for Learning Questionnaire (MSLQ). Our results showed that, regarding self-regulation, respondents have a self-evaluated, independent, and proactive profile, and that they build their own knowledge. Regarding self-determination, they showed a confident profile and that their motivation for learning is basically supported by individual factors. Our findings provide supporting evidence that might help students, instructors, high education institutions and graduate programs to better understand key aspects of the self-regulated and self-determined learning strategies adopted by graduate students in Accounting and adopt pedagogical practices and strategies that promote the development and maturation of these profiles