The role of grit in idea planning for accounting education: A multi-context study

With the increasing emphasis on enhancing students' future employability, the integration of accounting and financial knowledge has become a critical objective in tourism and hospitality education. In this study, we examine how accounting and financial knowledge foster students’ ability to engage in idea planning, a cognitive process that involves generating, organizing, and refining innovative concepts for academic or professional problem solving, using a sample of 555 tourism and hospitality majors. The findings reveal that “grit” serves as a fundamental trait that indirectly influences idea planning through goal-oriented monitoring and social behaviour within peer interactions. Additionally, emotional regulation, test processing, and metacognitive strategies play significant moderating roles in the development of students' idea planning capabilities. Alternative models and practical implications are discussed to offer deeper insights for educational enhancement.