{"id":423904,"date":"2026-08-21T00:32:56","date_gmt":"2026-08-20T16:32:56","guid":{"rendered":"https:\/\/library.usj.edu.mo\/?post_type=tnc_col_19631_item&#038;p=423904"},"modified":"2026-08-24T12:20:30","modified_gmt":"2026-08-24T04:20:30","slug":"lusophone-african-multinational-enterprises-internationalization-mode-a-case-analysis-of-angolan-and-mozambican-enterprises","status":"publish","type":"tnc_col_19631_item","link":"https:\/\/library.usj.edu.mo\/zh\/student-thesis-dissertation\/lusophone-african-multinational-enterprises-internationalization-mode-a-case-analysis-of-angolan-and-mozambican-enterprises\/","title":{"rendered":"LUSOPHONE-AFRICAN MULTINATIONAL ENTERPRISES INTERNATIONALIZATION MODE: A CASE ANALYSIS OF ANGOLAN AND MOZAMBICAN ENTERPRISES"},"content":{"rendered":"<p>THIS THESIS AIMS TO EXPLORE HOW LEARNING ACCOUNTING FOR NON-ACCOUNTING MAJOR STUDENTS COULD BE ENHANCED THROUGH A COMPREHENSIVE FRAMEWORK CONNECTING INDIVIDUAL ATTRIBUTES AND LEARNING APPROACHES. WHILE ACCOUNTING IS CONSIDERED AN IMPORTANT AND MANDATORY DISCIPLINE FOR BUSINESS STUDENTS, IT IS ALSO CONSIDERED A DIFFICULT SUBJECT WHICH DETERS STUDENTS\u2019 ENGAGEMENT IN THE SUBJECT. ALTHOUGH THE ISSUE HAS BEEN WIDELY RECOGNIZED, THERE ARE RELATIVELY LESS DISCUSSIONS ON POSSIBLE REMEDIES. LEARNING ACCOUNTING IS A DYNAMIC PROCESS THAT GO BEYOND THE TRADITIONAL ONE-TO-MANY LEARNING AND TEACHING SETTINGS, ALL FACTORS REVOLVING THE STUDENTS\u2019 LEARNING ENVIRONMENT AND PROCESS, ALTOGETHER DETERMINE AND AFFECT THE LEARNING EFFICIENCIES. A META-ANALYSIS WAS FIRST PERFORMED TO UNDERSTAND THE STANDINGS OF ACCOUNTING EDUCATION AND TO IDENTIFY GAPS WITHIN EXISTING LITERATURES IN THE FIELD OF MANAGEMENT, ACCOUNTING, TOURISM AND GENERAL EDUCATION RESEARCHES. A DOCUMENTARY REVIEW ON THE CURRICULA OF ALL MACAU HEI PROGRAMS INVOLVING COMPULSORY ACCOUNTING COURSES WAS ALSO CONDUCTED TO UNDERSTAND THE ROLE AND SIGNIFICANCE OF ACCOUNTING COURSES FOR NON-ACCOUNTING COLLEGE STUDENTS IN MACAU. BASED ON THE LITERATURE REVIEW, THIS STUDY BORROWS CONSTRUCTS FROM THEORY OF PLANNED BEHAVIOR (TPB) MODELS IN ITS RESEARCH FRAMEWORK. IT ATTEMPTS TO PROVIDE A COMPREHENSIVE FRAMEWORK TO UNDERSTAND HOW STUDENTS LEARN ACCOUNTING EFFICIENTLY BY DELVING INTO INDIVIDUAL LEARNING STYLES OF THE STUDENTS AND THEIR PERCEIVED HELPFULNESS AND SELF-EFFICACY, IN RESPECTIVE TO DIFFERENT LEARNING TECHNIQUES. DUE TO ITS EXPLORATORY NATURE, A MIXED METHOD OF QUALITATIVE AND QUANTITATIVE METHODOLOGY IS ADOPTED, WHERE BOTH FOCUS GROUP DISCUSSIONS AND IN-DEPTH INTERVIEWS ARE PERFORMED WITH NON-ACCOUNTING STUDENTS TO ELICIT UNDERSTANDINGS ON STUDENT\u2019S DIFFICULTIES IN LEARNING ACCOUNTING AND THEIR PREFERENCES FOR DIFFERENT LEARNING STYLES. THEN, A FULL-SCALE QUANTITATIVE SURVEY IS CONDUCTED IN A MACAU HIGHER EDUCATION INSTITUTE TO ASSESS THE LEARNING EFFICIENCIES OF ACCOUNTING IN DIFFERENT SITUATIONS. A TRIANGULATION WITH FEEDBACK FROM FACULTIES AND ADMINISTRATORS ARE ALSO ELICITED TO PROVIDE ALTERNATE DIMENSIONS ON THE ISSUES. WITH NO SURPRISE, THERE IS NO ONE BEST 3 TEACHING STYLE OR METHOD FOR ALL STUDENTS, THIS THESIS CONTRIBUTES TO ACCOUNTING EDUCATION RESEARCH BY PROVIDE A COMPREHENSIVE DIAGNOSIS ON THE ALL-ROUND LEARNING STIMULUS AND HINDRANCE IN LEARNING ACCOUNTING. AT THE END, RECOMMENDATIONS ARE PROVIDED FOR ACCOUNTING EDUCATORS TO EMPHASIZE ON THE UNIQUENESS OF STUDENTS AND TO ENCOURAGE A MORE DYNAMIC AND OPEN ENVIRONMENT FOR LEARNING. LIMITATIONS OF THE STUDIES ARE ALSO DISCUSSED<\/p>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","class_list":["post-423904","tnc_col_19631_item","type-tnc_col_19631_item","status-publish","format-standard","hentry","tnc_tax_19912-business-administration","tnc_tax_19818-english","tnc_tax_19765-cheang-thomas","tnc_tax_19765-cordeiro-joao","tnc_tax_19716-faculty-of-business-and-law","tnc_tax_19659-master-thesis","tnc_tax_19651-doctoral"],"taxonomy_info":[],"featured_image_src_large":false,"author_info":[],"comment_info":0,"featured_img":false,"coauthors":[],"author_meta":{"author_link":"https:\/\/library.usj.edu.mo\/zh\/author\/emilychan\/","display_name":"emily chan"},"relative_dates":{"created":"Posted 1 \u9031 ago","modified":"Updated 4 \u5929 ago"},"absolute_dates":{"created":"Posted on 21 8 \u6708, 2026","modified":"Updated on 24 8 \u6708, 2026"},"absolute_dates_time":{"created":"Posted on 21 8 \u6708, 2026 12:32 \u4e0a\u5348","modified":"Updated on 24 8 \u6708, 2026 12:20 \u4e0b\u5348"},"featured_img_caption":"","tax_additional":{"tnc_tax_19912":{"linked":["<a href=\"https:\/\/library.usj.edu.mo\/zh\/programme\/business-administration\/\" class=\"advgb-post-tax-term\">BUSINESS ADMINISTRATION<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">BUSINESS ADMINISTRATION<\/span>"],"slug":"tnc_tax_19912","name":"PROGRAMME"},"tnc_tax_19818":{"linked":["<a href=\"https:\/\/library.usj.edu.mo\/zh\/language\/english\/\" class=\"advgb-post-tax-term\">ENGLISH<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">ENGLISH<\/span>"],"slug":"tnc_tax_19818","name":"LANGUAGE"},"tnc_tax_19765":{"linked":["<a href=\"https:\/\/library.usj.edu.mo\/zh\/supervisor\/cheang-thomas\/\" class=\"advgb-post-tax-term\">CHEANG, THOMAS<\/a>","<a href=\"https:\/\/library.usj.edu.mo\/zh\/supervisor\/cordeiro-joao\/\" class=\"advgb-post-tax-term\">CORDEIRO, JO\u00c3O<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">CHEANG, THOMAS<\/span>","<span class=\"advgb-post-tax-term\">CORDEIRO, JO\u00c3O<\/span>"],"slug":"tnc_tax_19765","name":"SUPERVISOR(S)"},"tnc_tax_19716":{"linked":["<a href=\"https:\/\/library.usj.edu.mo\/zh\/faculty-research-unit\/faculty-of-business-and-law\/\" class=\"advgb-post-tax-term\">FACULTY OF BUSINESS AND LAW<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">FACULTY OF BUSINESS AND LAW<\/span>"],"slug":"tnc_tax_19716","name":"FACULTY \/ RESEARCH UNIT"},"tnc_tax_19659":{"linked":["<a href=\"https:\/\/library.usj.edu.mo\/zh\/resource-type\/master-thesis\/\" class=\"advgb-post-tax-term\">THESIS &amp; DISSERTATION<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">THESIS &amp; DISSERTATION<\/span>"],"slug":"tnc_tax_19659","name":"Document Type"},"tnc_tax_19651":{"linked":["<a href=\"https:\/\/library.usj.edu.mo\/zh\/degree-level\/doctoral\/\" class=\"advgb-post-tax-term\">DOCTORAL<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">DOCTORAL<\/span>"],"slug":"tnc_tax_19651","name":"DEGREE LEVEL"}},"series_order":"","_links":{"self":[{"href":"https:\/\/library.usj.edu.mo\/zh\/wp-json\/wp\/v2\/tnc_col_19631_item\/423904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/library.usj.edu.mo\/zh\/wp-json\/wp\/v2\/tnc_col_19631_item"}],"about":[{"href":"https:\/\/library.usj.edu.mo\/zh\/wp-json\/wp\/v2\/types\/tnc_col_19631_item"}],"replies":[{"embeddable":true,"href":"https:\/\/library.usj.edu.mo\/zh\/wp-json\/wp\/v2\/comments?post=423904"}],"version-history":[{"count":1,"href":"https:\/\/library.usj.edu.mo\/zh\/wp-json\/wp\/v2\/tnc_col_19631_item\/423904\/revisions"}],"predecessor-version":[{"id":433560,"href":"https:\/\/library.usj.edu.mo\/zh\/wp-json\/wp\/v2\/tnc_col_19631_item\/423904\/revisions\/433560"}],"wp:attachment":[{"href":"https:\/\/library.usj.edu.mo\/zh\/wp-json\/wp\/v2\/media?parent=423904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}