Attitudes towards accounting and intention to major in accounting: a logistic regression analysis

Abstract

Purpose The purpose of this paper is to examine the attitude of business students towards the accounting profession and investigate the relationship between students’ attitude and their intention to pursue a degree in accounting. Design/methodology/approach A self-administered survey was used to collect data from students from the University of Ghana Business School (UGBS). A total of 457 questionnaires were used in the empirical analysis. A binary logistic regression analysis technique was employed to analyse the data. Findings The logistic regression analysis demonstrates that intrinsic interest in the accounting discipline, prior exposure to accounting at the senior high level and the desire to pursue professional accounting qualification in future are good predictors of students’ intention to major in accounting. The results also indicate family members, course instructors and other referent group play a crucial role in influencing students’ intention to pursue a career in accounting. Practical implications The findings of this study have important implications for the professional accountancy body and business educators interested in addressing the skill shortage in the accounting profession. Originality/value This study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting.

The Intervening Effect of Current Knowledge Enhancement on Attitude and Intention to Choose Accounting Career

“…The results of hypothesis testing are supported by several previous studies (Wen, Yang, Bu, Diers, & Wang, 2018;Bekoe et al, 2018;Dos Santos & De Almeida, 2018). They found that accounting students' decision to choose an accounting career was significantly influenced by their attitudes toward the profession of accounting.…”

“…The resulting goal may stimulate them to act (Lent et al, 2000). Several previous studies by Mbawuni (2015); Bekoe et al (2018), and Dalcı and Özyapıcı (2018) found that perception was able to affect someone's career choices. Santos and Almeida (2018) agreed that the perception of accounting students on the accountant, or accounting work, was important in influencing selfimage, belief, and attitude towards the accounting profession.…”

“…It is boring and inflexible (Wells, 2017). These negative stereotypes become the argument of why students are unwilling to have a career in accounting (Bekoe, Owusu, Ofori, Essel-Anderson, & Welbeck, 2018). Furthermore, Richardson, Dellaportas, Perera, and Richardson (2015) found that students believed the accounting profession needed a good numeracy skill and was filled by memorizing complicated materials.…”

Preservice Teachers’ Motivations for the Accounting Teaching Profession: Fit-Choice Findings from a Selected Public Universities in Ghana

“…Even before, Awayiga, Onumah, and Tsamenyi (2010) had examined the accounting knowledge and skills required by graduates. Other empirical studies conducted in Ghana had being on quality of accounting education (Kwarteng, 2014), professional qualification and instructional practices of accounting curriculum (Osei-Tutu & Darkwa, 2015), gender and accounting education in Ghana (Aboagye, 2016) as well as students' attitude toward the study of accounting and performance (Bekoe, Owusu, Ofori, Essel-Anderson & Welbeck, 2018). Clearly there exists a space in knowledge regarding preservice teachers' influx to the teaching profession.…”

Determinants of Career Intentions of Accounting Students

“…It is public knowledge that a lot of career opportunities exist within the accounting profession (Cooper et al, 2020;Bekoe et al, 2018;Anderson-Gough, 2002). These include audit, tax, financial reporting, business advisory, etc.…”