major in accounting
55169156
An Examination of the Factors Affecting Students' Decision to Major in Accounting
We conducted a survey of accounting and non accounting students to determine what influences a student to major in accounting. We validated our constructs using principal components and tested our hypotheses that accounting students would view career objectives as more important, and that non accounting students would view intrinsic characteristics of their major as being more important. As expected, we found that accounting students place more emphasis on career objectives and less emphasis on the intrinsic characteristics of their major than non accounting students. The difference in opinion on intrinsic characteristics accounting students think that accounting is better intrinsically than non accounting students, and nonaccounting students thinking their own major much more intrinsically rewarding than accounting was a more powerful predictor than differences in opinion on career outcomes. These findings provide guidance to accounting programs that they can communicate the intrinsic rewards of majoring in accounting to attract more students.
Jason C Porter Darryl J Woolley
197815821
The Influence of Introductory Accounting Courseon Choice to Major in Accounting
Jiryung Kim Jiyoung Jnag
18337002
Effect of Cognitive Style on Performance in Introductory Financial Accounting and the Decision to Major in Accounting
ABSTRACT This paper investigates the effect of cognitive style upon subsequent performance in an introductory financial accounting at university and the decision to major in accounting. In assessing these outcomes, the study controls for students' grade point averages, whether they took accounting in high school, and the possibility of an instructor effect. The results indicate that cognitive style affected the final decision to major in accounting but did not affect the initial decision to major in accounting or performance in introductory financial accounting. Of the control variables, high school accounting positively affects performance, and while it also affects the initial intention to major in accounting, it does not affect the final decision to major in accounting. Other results indicate that students with higher grade point averages perform better and initially choose to major in accounting. Key words: Decision making, accounting major, cognitive style, field dependence, introductory financial accounting, and examination performance Data availability: The data are available upon request from the second author. INTRODUCTION Accounting academics over the world are interested in factors affecting student performance in introductory financial accounting and why students do or do not select accounting as their major. A related issue concerns the retention of students once they select accounting; factors that motivate students to remain or change to a different major should interest educators, since this decision has significant resource implications. A better understanding of factors which impact student performance and their interest in the accounting profession is critical to both the academy and the profession if we are to attract the best students in large numbers into accounting. Of the many possible factors that could be involved in a student choosing to major in accounting motivational, parental, prior educational background, for example cognitive style is examined here. Cognitive style, which can be viewed as " an individual preferred and habitual approach to organizing and representing information" (Chen and Macreadie, 2002. p. 3) has been used for more than 25 years by researchers to investigate how individuals process information and make choices in learning. Cognitive style, like reasoning ability, has been extensively studied over many disciplines (e.g. Davis, 1991) and recent studies have looked at the role it plays in individuals' choice of vocation (Hicks et al. 2007) The research questions we hope to answer are: whether or not cognitive style can be used to explain which students select accounting; how they perform in accounting exams; and which ones decide to remain (or not) in accounting until they graduate. Both Chen and Macreadie's (2002) definition and Zelniker's (1989) definition the preferred approach to problem solving that characterizes an individual's typical behavioral tendencies across a variety of situations and content domains suggest that a useful factor in predicting both of these outcomes (performance in the introductory accounting class and the selection of accounting as the major) might be the students' cognitive style. A global decline in the number of students who major in accounting observed in the US (Albrecht and Sack, 2000) the United Kingdom (Marriott and Marriott, 2003) Ireland (Byrne and Willis, 2005) and Japan (Sugahara et al. 2006) may be turning around for some universities, possibly due to students' perception of better job prospects given the current recessionary environment. Identifying factors that explain which students perform better and are attracted to the discipline of accounting in the first place is of world wide interest. The current study adds to the literature by examining the impact of cognitive style on performance and choice of major while simultaneously controlling for the effects of prior exposure to accounting (high school) students' grade point average, and instructor.
Stuart H Jones Michael Wright
144727833
Students' beliefs, attitudes and intentions to major in accounting
Abstract This study extends the literature that uses the theory of planned behaviour in examining the factors that impact on students' intentions to major in accounting and non accounting disciplines. A survey of a sample of business students enrolled in an introductory accounting course in a New Zealand University was conducted to gather data about their intended academic majors, and their beliefs and attitudes towards majoring in accounting and non accounting. The results show that three factors (personal, referents, and control) are determinants of students' intention to major in accounting or other business disciplines. Further analysis revealed that the students' major intentions are influenced by important referents' perceptions. In particular, parents appear to have a stronger influence on students' intentions to major in accounting. Comparisons of differential personal perceptions by accounting and non accounting majors revealed that accounting majors hold positive perceptions of some of the qualities of the study of accounting and the accounting profession. Significant differences were also found in the control perception between accounting and non accounting major students.
Lin Mei Tan Fawzi Laswad
62582774
The Accounting Principles Instructor's Influence on Students' Decision to Major in Accounting
Abstract Attracting students to academic programs in accounting has become more and more difficult. One way to attract students to accounting is to place more emphasis on recruitment. Because all business majors take accounting principles, this would seem to be the appropriate place to focus recruitment efforts. This assumes, however, that the instructor has significant influence on students' decisions to major in accounting. Therefore, the purpose of this study was to determine the influence of the accounting principles instructor on students' decisions to major in accounting. The study also provides insight into the timing of discipline choice decisions by accounting majors and other factors relevant to the recruitment process for accounting majors.
Shawn Mauldin John L Crain Patricia H Mounce
154737288
Student perceptions of the profession and its effect on decisions to major in accounting
Abstract Changes in the business environment have created a perceived need for more creative individuals in the accounting profession. This study asserts that to attract these people, we will have to change existing perceptions of the profession. To test this assertion, we examine the relationship between students' inherent creativity, perceptions of the accounting profession, and decisions to major in accounting. We also examine the extent to which experience in an introductory accounting course changed students' perceptions and major choices. Findings indicate that students hold traditional views of the profession and this deters interest. Business and accounting students tend to be less creative than the general university population. Experience in introductory accounting drew less creative students to the major despite changing perceptions toward more modern views. Overall, the results indicate that perceptions of precision and thoroughness in the profession and the heavy work load in the introductory course discouraged creative personalities from pursuing an accounting major.
Georgia P Saemann Karen Crooker
154530277
The First Course in Accounting: Students' Perceptions and Their Effect on the Decision to Major in Accounting
Abstract Little empirical evidence exists regarding students' perceptions of the first course in accounting and the effect of these perceptions on deciding whether or not to major in accounting. The purpose of this study is to begin examining student perceptions regarding the first accounting course and how those perceptions relate to selection of accounting as a major. The study separately examines initial perceptions and changes in perceptions over the semester for intended accounting and non accounting majors, and assesses the association of individual accounting instructors with changed student perceptions. We then examine the relationship between perceptual changes, final grades, and individual instructors on decisions to major in accounting. Responses from 331 introductory financial accounting students from two universities indicate that while intended accounting majors perceived the course more favorably than non accounting majors at the beginning and end of the semester, both groups exhibited relatively positive attitudes toward the course. However, these attitudes were similarly less favorable by the end of the course for both groups. We also found evidence of the important role individual instructors play regarding changing student perceptions and selection of accounting as a major. The analyses for selection of accounting as a major indicate that the decision depended on initially intending to major in accounting, performance in the first course, and individual instructors, but not on changes in perception regarding the first course.
Marshall A Geiger Suzanne M Ogilby
106511062
Bachelor of Commerce (BCom) with a major in Accounting
General requirements: minimum number of credit points for the degree 68 minimum number of credit points at 200 level or above 38 minimum number of credit points at 300 level or above 18 minimum number of credit points from units designated as Commerce units 42 Complete specified foundation units 15 Complete a Qualifying major for the Bachelor of Commerce Complete a designated People unit Complete a designated Planet unit
Josephine Avati
143828386
The Effect of Performance on the Decision to Major in Accounting
Abstract Prior research (Cohen Hanno, 1993) posits that performing well in the introductory accounting course makes it more likely that a student will select accounting as a major. Using survey and classroom performance data, this study measured the influence of performance on the decision to major in accounting of a smaller, more relevant group of students those who, by meeting a minimum grade requirement, are eligible to major in accounting. We found, contrary to prior research, that better classroom performance did not proportionally influence the student's intent to major in accounting. Rather, once students passed through the performance screen, other factors affected their decision to major. This article proposes that accounting programs view their initial accounting principles course as both a screening and a recruiting device for the accounting major.
James D Stice Monte R Swain Ronald G Worsham
140883279
Why Don't Students Major in Accounting?
In recent years numerous predictions have been made about the demise of the accounting profession. These scenarios normally mention declining accounting enrollments and accounting professionals bemoaning the skills of graduates. Professionals talk about the changing business environment and the need to revise the accounting curriculum. The most recently touted study is by W. Steve Albrecht and Robert J. Sack. In their study, they determined reasons why students were not majoring in accounting by surveying professors and practicing accountants. Perhaps if they had surveyed students, they might have drawn different conclusions. This article examines student perceptions to reveal other reasons for declining enrollment.BackgroundThe American Institute of Certified Public Accountants (AICPA) has for many years polled schools and collected enrollment data from accounting departments. Their research has shown that enrollment has been declining significantly (AICPA, 2001) In 2000, Albrecht and Sack confirmed the AICPA enrollment data and analyzed the viewpoints of accounting professors and practitioners on problems facing the accounting profession. That study, Accounting Education: Charting the Course Through a Perilous Future, was conducted as a joint project of the American Accounting Association, American Institute of Certified Public Accountants, Institute of Management Accountants, and the "Big Five" accounting firms.Albrecht and Sack (20OO) enumerated several reasons why the quantity and quality of students choosing to major in accounting have decreased. Those reasons included starting salaries for accounting majors being lower than for other business majors, a lack of information and considerable misinformation about what accounting is and what accountants do, and the ISO hours rule to become a GPA (Albrecht, 2000) The conclusions of Albrecht and Sack were derived from interviews and surveys of accounting professors and practicing accountants. This paper is based on results of a survey of a group ignored by Albrecht and Sack the students.ParticipantsThe two participant groups for this study included accounting and non accounting business majors at a growing university in southeast Georgia with a student population that exceeds 15,000. Even though it is located in rural Georgia, approximately 40 percent of the students come from the metropolitan Atlanta area. The rest of the students come predominantly from southeast Georgia, northern Florida, and South Carolina. One of the more diverse universities in the south, the university's student body is approximately 71 percent white and 24 percent black. The student body is 53 percent female and 47 percent male. The average SAT score for incoming freshman is 1052, which exceeds the national average. (Georgia Southern, 2002)The first group of students surveyed, the accounting majors, totaled 65 including 31 graduate students, 31 seniors, two juniors and one student who failed to respond. The second group, the nonaccounting business students, totaled 48. That group consisted of one graduate student, 41 seniors, and six juniors. The distribution of majors for the non accounting group was seven in finance/economics, 33 in marketing/ management, six in informa tion systems/logistics, and two students with double majors. Accounting had more graduate students since the state requires students to accumulate 150 hours before taking the CPA exam.Results and DiscussionsIn an effort to answer the question "Why don't students major in accounting," two questions were considered. First, "Why do students choose not to major in accounting?" second, "What causes students to select accounting as a major?"The reasons given in the Albrecht and Sack for students not majoring in accounting were(1) starting salaries for accounting majors are lower than for other business majors;(2) students today have more attractive career alternatives than in the past;(3) students today are more willing to choose risky majors than they were in the past;(4) a lack of information and considerable misinformation about what accounting is and what accountants do; and(5) the 150 hours rule has increased the opportunity costs to become a GPA and prospective students perceive 150 hour programs as being too narrow and non value added (Albrecht, 2000)
William Francisco Thomas G Noland Julia Kelly