We replicate and extend previous studies examining expectancy theory, accounting student motivation, and cultural differences (Harrell et al. 1985; Geiger and Cooper 1996; Geiger et al. 1998). Using a within‐persons decision modeling approach, individuals from four Russian accounting student groups were analyzed to determine whether group subcultures affect individual motivation and effort decisions. We find significant differences across individuals in different groups regarding the relative influences of three potential motivators: improving overall grade‐point average, increased personal satisfaction, and increased esteem within the group. Regarding the students' effort‐level decisions, we find no evidence of group‐level differences. Overall, our evidence indicates Russian accounting students tend to value expectancy over valence in making their effort decisions; however, this finding is, in part, due to gender differences.

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