Factors that influence Iranian students’ decision to choose accounting major

Abstract

Purpose -The aim of this study is to explore whether there are statistically significant differences in the influence that various career-choice factors may have on a decision to choose accounting and non-accounting majors in Iran. The findings derived from this study could assist accounting educators and professional accounting bodies to understand the reasons why students may want to choose an accounting major. In this regard, the findings could help accounting academics and the policy makers in the accounting sector in Iran and in other similar countries develop appropriate strategies to attract proper students into the accounting programs and to recruit bright accounting graduates into the accounting profession. Design/methodology/approach -At the univariate level, t-tests of significant differences were performed in order to investigate the similarities and differences between the accounting and non-accounting students with respect to the importance placed on the career-choice factors. At the multivariate level, discriminant analysis was conducted in order to find out the important determinants of the choice of an accounting major. Moreover, t-test and ANOVA statistics were employed in order to explore whether differences in gender, age, and university affect each factor. Findings -The results reveal that the accounting students attach profound importance to financial and job-market factors and opinions of referents. Intrinsic factors, aptitude for and genuine interest in the subject, perception of the accounting course, and perception of the accounting profession are not found to have significant influence on students' decision to major in accounting. Originality/value -This study is unique in that it is the first empirical paper which explores Iranian students' perceptions of the career-choice factors in pursuing an accounting major.

Motivating Factors for Sustainable Accountant Potentials in Malaysia

“…However, a study on Iranian students did not find a genuine interest in accounting, perception of the accounting course, and perception of the accounting profession significant in influencing students' decision to study accounting (Dalci et al, 2013).…”

“…According to Dalci, Arasli, Tumer, & Baradani (2013), referents (parents, teachers, career advisors and peers) were significantly associated with Iranian student's decision to major in accounting. The results also indicated that Iranian students were sensitive to referents' opinions in choosing an accounting major.…”

“…Moreover, Byrne, Willis & Burke (2012) also found that the students' career choice was mainly driven by job satisfaction, good working condition, and career aptitude. Furthermore, Dalci et al, (2013) investigated the factor of career option among Iranian students which revealed that the relationship between job market factors has a significant relation to career choice decision. This finding could be attributed to the war, high inflation rates, foreign embargos, and high unemployment rates in Iran since the students were more likely of looking forward to financial and job market issues when choosing a career under such conditions.…”

Positive and Negative Perceptions of Bumiputra And Non-Bumiputra Students on Professional Qualification

“…This study accepts the latter definition. Understanding students' perceptions of accountancy profession is an important step in identifying the students' intention in pursuing the professional qualification as students' career choice is highly influenced by students' belief that was formed through perception [7,8]. Literature on perception in relation to accounting may be classified into perception on accounting as a profession [9,10], which would affect perception of students in taking accounting as a major [11,12] as well as perception of students to become professionally qualified.…”

Exploring Undergraduate Students’ Understanding of Shari’ah Based Audit: Implications for the Future of Shari’ah Auditing Labor Market in Brunei

“…IFIs could consider organizing frequent visits to higher institutions and employment roadshow to public, informing the "positive sides" of the profession such as vast employment opportunities available in the industry and long term career prospect (Dalci, Arasli, Tumer et al, 2013) particularly on shari'ah auditing.…”