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.

Citation

Dalcı, İ., Araslı, H., Tümer, M. and Baradarani, S. (2013), "Factors that influence Iranian students’ decision to choose accounting major", Journal of Accounting in Emerging Economies, Vol. 3 No. 2, pp. 145-163. https://doi.org/10.1108/20421161311288866