Factors influence students' choice of accounting major in Cambodian universities

Abstract

Purpose The recent significant economic growth and development in Cambodia has created a growing demand for qualified and professional accountants. Despite such demand, there are still inadequate number of students enrolling in accounting major, which lefts the National Accounting Council (NAC), Kampucha Institute of Certified Public Accountants and Auditors (KICPAA), and academic institutions with question on how to develop strategies and plans for attracting students and in turn meeting the level required. This paper attempts to determine factors that influence Cambodian business students’ decision to choose accounting as a major for their tertiary education. Design/methodology/approach The paper hypothesizes that Guidance, Career Expectation, Perception, Personal Characteristic as factors that would influence students selection of accounting study. With a sample size of 240 business students, Turkey HSD Post Hoc Test and logistic regression methods are employed to ascertain the influential factors. Findings The results from ANOVA Turkey HSD Post Hoc Test showed that there is a statistically significant difference among universities with respect to Guidance, Career Expectation, and Personal Characteristic factor, but no significant difference was found among universities in terms of Perception factor. The logistic regression result indicated that students’ choice of accounting major has a positive and significant relationship with Guidance, Personal Characteristic factor, and age. Conversely, the results demonstrated that choice of accounting major has a negative but significant relationship with Career Expectation factor, and a negative but insignificant relationship with Perception factor. Finally, the results revealed a positive but insignificant relationship between accounting major and individual gender. Originality/value This paper contributes to the limited study on accounting education in Cambodia. Furthermore, it provides insights for the NAC and KICPAA and universities in Cambodia to develop strategies and plans to create a balance market of professional accountants.

Accounting as a Choice of Academic Programme: A Comparative Study between Malaysian and Indonesian First-year Under-graduate Accounting Students

“…Before formulating the strategies, factors that influence student's intention to choose accounting as his/her academic programme should be carefully identified. Theory of Reasoned Action (TRA) predicts two factors namely attitude towards accounting profession and social group influence affect student's intention to choose accounting as academic programme which have been supported by many prior studies (Pratama, 2017;Rababah, 2016;Tang & Seng, 2016;Djatej et al, 2015;Umar, 2014;Dibabe, Wubie & Wondmagegn, 2013;Zakaria et al, 2012;Jackling & Keneley, 2009).…”

“…Multitude empirical studies have adopted TRA model and indicated that attitude towards accounting profession and social groups influence were factors that affected student's choice in choosing accounting as academic programme (Pratama, 2017;Rababah, 2016;Tang & Seng, 2016;Djatej, 2015;Umar, 2014;Dibabe et al, 2013;Zakaria et al, 2012;Jackling & Keneley, 2009). Pratama (2017) adopted TRA model to examine attitudes towards accounting profession and social group influence as determinant factors of student's intention in choosing accounting programme on 365 first year accounting students in a public university in Indonesia.…”

“…Furthermore, the student believed that job prospect was the paramount outcome delivered by the profession, and he/she was more likely motivated to comply with family's expectation, followed by members and peers. Tang and Seng (2016) examined factors of student's intention in choosing accounting as a major on 240 business students from a Cambodian university. The study indicated that student's attitude in relation to guidance, career expectation, and job opportunities as factors that more likely to influence his/her intention in choosing accounting as a major.…”

“…Adopting variables postulated by TRA and emulating prior studies (Pratama, 2017;Rababah, 2016;Tang & Seng, 2016;Djatej, 2015;Umar, 2014;Dibabe et al, 2013;Zakaria et al, 2012;Jackling & Keneley, 2009), hypotheses 1, 2, 3 and 4 are formulated as follow.…”

Analisis Intention Mahasiswa Memilih Program Studi Akuntansi Menggunakan Theory of Plan Behavioral

“…Isu mengenai prospek jurusan akuntansi telah menarik minat para peneliti termasuk dari berbagai negara, seperti Kuwait, Cina, Malaysia dan, Kamboja. Berbagai faktor diduga mempengaruhi intention mengambil jurusan akuntansi dianalisis, seperti nilai intrinsik, pasar kerja, prospek karir, teman, keluarga, guru, beban kerja, kemampuan matematis dan teknologi (Ali & Tinggi, 2012;Law & Yuen, 2011;Porter & Woolley, 2014;Tang & Seng, serta Puruhita dan Zaky (2014). Penelitian ini menganalisis bekerjanya TPB pada intention untuk menempuh pendidikan akuntansi pada sampel yang lebih luas yakni perguruan tinggi yang menyelenggarakan program studi akuntansi di Jabodetabek.…”