Examining Interest in the Accounting Major
The supply side of the CPA pipeline is experiencing a decline as fewer college students are choosing to major in accounting. This purpose of this study was to identify factors that motivate students’ interest in accounting since students are more likely to pursue an accounting major when they are personally interested in the topic. Using the Theory of Reasoned Action (TRA) to guide the research, first- and second-year college students were asked via survey about their personal, experiential, and inferential beliefs surrounding the accounting major. Students interested in the accounting major are motivated by their interest in information technology which is encouraging for the future of the accounting discipline and its reliance on technologically skilled professionals. Further, students’ decision to major in accounting is significantly influenced by the opinions of the important people around them. This could be problematic, however, given that a majority of the respondents did not feel that the people around them supported a career in accounting. While interest in accounting continued to provide evidence of its significance on the accounting major intention, there is still little known about the variables that develop students’ interest.
Accounting Major, CPA Pipeline, Deca, Information Technology, Interest In Accounting
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