e-journal

Factors that influence Iranian students’ decision to choose accounting major

---

Purpose – The aim of this study is to explore whether there are statistically significant differences
in the influence that various career-choice factors may have on a decision to choose accounting and
non-accounting majors in Iran. The findings derived from this study could assist accounting educators
and professional accounting bodies to understand the reasons why students may want to choose an
accounting major. In this regard, the findings could help accounting academics and the policy makers
in the accounting sector in Iran and in other similar countries develop appropriate strategies to attract
proper students into the accounting programs and to recruit bright accounting graduates into the
accounting profession.
Design/methodology/approach – At the univariate level, t-tests of significant differences were
performed in order to investigate the similarities and differences between the accounting and
non-accounting students with respect to the importance placed on the career-choice factors. At the
multivariate level, discriminant analysis was conducted in order to find out the important
determinants of the choice of an accounting major. Moreover, t-test and ANOVA statistics were
employed in order to explore whether differences in gender, age, and university affect each factor.
Findings – The results reveal that the accounting students attach profound importance to financial
and job-market factors and opinions of referents. Intrinsic factors, aptitude for and genuine interest in
the subject, perception of the accounting course, and perception of the accounting profession are not
found to have significant influence on students’ decision to major in accounting.
Originality/value – This study is unique in that it is the first empirical paper which explores Iranian
students’ perceptions of the career-choice factors in pursuing an accounting major.

Keywords Accounting major, Developing countries, Iran

---

Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

Journal of Accounting in Emerging Economies

No. Panggil

-

Penerbit

: Emeral Group., 2013

Deskripsi Fisik

Journal of Accounting in Emerging Economies Vol. 3 No. 2, 2013 pp. 145-163

Bahasa

English

ISBN/ISSN

-

Klasifikasi

-

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

AKUNTANSI

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar