Motivation to learn is one of the most relevant aspects of student success in the learning process. Measuring motivation is essential in all higher education institutions (HEI). It is also important for teachers to understand the best way to encourage and motivate their students to make enforces...

Motivation to learn is one of the most relevant aspects of student success in the learning process. Measuring motivation is essential in all higher education institutions (HEI). It is also important for teachers to understand the best way to encourage and motivate their students to make enforces...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...