This study examined the effectiveness of the Smart Learning Accounting Module on undergraduate students’ learning motivation in accounting. The study involved 40 third-year accounting students from a selected university in Xinjiang, China, and employed a quantitative one-group pre-test and post-test quasi-experimental design. The module was implemented over an eight-week intervention on transaction analysis and journal entries. Students’ learning motivation was measured using an ARCS-based questionnaire covering Attention, Relevance, Confidence, and Satisfaction. Data were analysed using descriptive statistics, reliability analysis, the Shapiro-Wilk normality test, and the Wilcoxon signed-rank test. The findings showed that overall learning motivation increased from a moderate level before the intervention (M = 3.319, SD = 0.486) to a high level after the intervention (M = 4.040, SD = 0.724). All four ARCS dimensions also improved. The Wilcoxon signed-rank test revealed a significant difference between pre-test and post-test motivation scores, Z = -4.954, p < .001, with a large effect size (r = .783). The findings suggest that the Smart Learning Accounting Module can enhance undergraduate students’ learning motivation in accounting.
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