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Students' beliefs, attitudes and intentions to major in accounting

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  • Lin Mei Tan
  • Fawzi Laswad

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.

Suggested Citation

  • Lin Mei Tan & Fawzi Laswad, 2006. "Students' beliefs, attitudes and intentions to major in accounting," Accounting Education, Taylor & Francis Journals, vol. 15(2), pages 167-187.
    • Handle: RePEc:taf:accted:v:15:y:2006:i:2:p:167-187
    DOI: 10.1080/09639280600787194
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    Citations

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    Cited by:

    1. Wells, Paul K., 2018. "How well do our introductory accounting text books reflect current accounting practice?," Journal of Accounting Education, Elsevier, vol. 42(C), pages 40-48.
    2. Satoshi Sugahara & Gregory Boland, 2006. "Perceptions of the certified public accountants by accounting and non-accounting tertiary students in Japan," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 149-167, July.
    3. Denise Jackson & Julia Richardson & Grant Michelson & Rahat Munir, 2022. "Attracting accounting and finance graduate talent – beyond the Big Four," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(3), pages 3761-3790, September.
    4. Huikku, Jari & Myllymäki, Emma-Riikka & Ojala, Hannu, 2022. "Gender differences in the first course in accounting: An achievement goal approach," The British Accounting Review, Elsevier, vol. 54(3).
    5. Lucía Mellado & Laura Parte, 2024. "Images of the auditor’s job and associated emotions: a dynamic analysis," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-15, December.
    6. Teresa C. Herrador-Alcaide & Montserrat Hernández-Solís & J. Fortunato Hontoria, 2020. "Online Learning Tools in the Era of m-Learning: Utility and Attitudes in Accounting College Students," Sustainability, MDPI, vol. 12(12), pages 1-22, June.
    7. Sabine Graschitz & Simona Holzknecht & Marcel Steller, 2023. "Perceived Attractiveness of Tax Consultancy and Auditing Professions: Insights From a German-Speaking Area," SAGE Open, , vol. 13(1), pages 21582440231, March.
    8. Tracey McDowall & Beverley Jackling, 2010. "Attitudes towards the accounting profession: an Australian perspective," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(1), pages 30-49, May.
    9. Karlsson, Per & Noela, Massa, 2022. "Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession," Journal of Accounting Education, Elsevier, vol. 58(C).
    10. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    11. Fogarty, Timothy J., 2019. "Surrender Dorothy?: A commentary on Rebele and St. Pierre (2019)," Journal of Accounting Education, Elsevier, vol. 49(C).
    12. Beverley Jackling & Monica Keneley, 2009. "Influences on the supply of accounting graduates in Australia: a focus on international students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 141-159, March.
    13. Pruijssers, Jorien Louise & Singer, Gallia & Singer, Zvi & Tsang, Desmond, 2023. "Social influence pressures and the risk preferences of aspiring financial market professionals," Journal of Accounting Education, Elsevier, vol. 62(C).
    14. Siew Chin Wong & Jia Ying Lim & Chui Seong Lim & Kay Tze Hong, 2019. "An Empirical Study on Career Choices Among Undergraduates: A PLS-SEM Hierarchical Component Model (HCM) Approach," International Journal of Human Resource Studies, Macrothink Institute, vol. 9(2), pages 276-298, December.
    15. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    16. Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John, 2018. "Shunning careers in public accounting firms: The case of Indonesia," The British Accounting Review, Elsevier, vol. 50(5), pages 463-480.

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