The effect of managers' personality type on earnings management and its moderating role in the relationship between earnings management and corporate social responsibility disclosure

This case study examines the impact of Keller's Motivation method by Attention, Relevance, Confidence and Satisfaction (ARCS) that is consistent with the skill index in accordance with IAES, on the learning of intermediate accounting 2 students. This study is a semi-experimental research which has been conducted by pre-test, post-test, and analysis of Covariance (ANCOVA). The statistical population of this study includes all the students of the Zand Institute of Higher Education in Shiraz in the educational year 2018-2019. The samples were selected according to the available community. In this study, students were divided into one experimental and one control group (32 in the experimental group and 32 in the control group). The score of the final exam of students is considered as their learning score. The results showed that there was a significant increase in learning in the experimental group (ARCS method) compared to the control group (traditional method). Therefore, study by keller's motivation model, which complies with the Individual Skills Index in accordance with ISE is an appropriate tool for enhancing the learning of accounting concepts.