This study aims to clarify the goal orientation process and, therefore, understand how learning consciousness is related to learning behavior. In addition, to understand cultural diversity, we will describe the relationships between variables by comparing Japanese students and international students. For this purpose, we conducted a questionnaire surveying students who took bookkeeping courses at International Pacific University. By comparison, International students can be considered to be composed of students with a mastery goal orientation. On the other hand, Japanese students are roughly divided into students interested in the subject due to mastery goal orientation and students who unfortunately have fallen into learned helplessness. Therefore, it is considered necessary to have a teaching method that raises the interest in the subject and enhances self-efficacy.