TY - JOUR AB - Purpose This research applies a quasi-experimental research method to investigate the impact of an innovative resource titled “Accounting Exercise” (teaching intervention using physical movement and lyrics) on learning motivation and performance on a group of students enrolled in a first-year undergraduate accounting course in Japan.Design/methodology/approach Five classes were randomly assigned to either an experimental group (two classes) or a control group (three classes). In the experimental group, 90 students participated in a 15-min “Accounting Exercise” at the commencement of lectures over three consecutive weeks. The remaining 133 students assigned to the control group did not participate in the Accounting Exercise.Findings The findings indicate that the Accounting Exercise provided stimuli in maintaining students’ learning motivation. This finding is important for entry-level students where learning motivation has the potential to influence students’ future decisions on major areas of study and career choices.Originality/value This finding is important for entry-level students where future career options are decided. This effect is also believed to contribute to reducing the declining numbers of students in accounting majors. VL - 24 IS - 3 SN - 2049-372X DO - 10.1108/MEDAR-02-2015-0006 UR - https://doi.org/10.1108/MEDAR-02-2015-0006 AU - Sugahara Satoshi AU - Sugao Hisayo AU - Dellaportas Steven AU - Masaoka Takahiro PY - 2016 Y1 - 2016/01/01 TI - The effect of body-movement teaching, learning motivation and performance T2 - Meditari Accountancy Research PB - Emerald Group Publishing Limited SP - 414 EP - 437 Y2 - 2024/04/19 ER -