An Empirical Analysis Of Underlying Factors Affecting The Choice Of Accounting Major

Abstract

This study explores the factors that influence a student’s choice of major along with students’ perceptions of accounting classes and the accounting profession The results indicate that students are most strongly influenced in their choice of major by a genuine interest in the subject matter. This finding is the same regardless of major and gender. Other influential factors include availability of employment, starting pay, and the ability to interact with people. The factor with the least amount of influence on selection of a major is the expected ease of earning a degree.