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

Rita Amoah Bekoe (Department of Accounting, University of Ghana Business School, University of Ghana, Accra, Ghana)
Godfred Matthew Yaw Owusu (Department of Accounting, University of Ghana Business School, University of Ghana, Accra, Ghana)
Charles Gyamfi Ofori (Department of Operations and Management Information Systems, University of Ghana Business School, University of Ghana, Accra, Ghana)
Anthony Essel-Anderson (Department of Business Administration, Ashesi University, Berekuso, Ghana)
Edem Emerald Welbeck (Department of Accounting, University of Ghana, Accra, Ghana)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 5 November 2018

Issue publication date: 5 November 2018

1942

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.

Keywords

Citation

Bekoe, R.A., Owusu, G.M.Y., Ofori, C.G., Essel-Anderson, A. and Welbeck, E.E. (2018), "Attitudes towards accounting and intention to major in accounting: a logistic regression analysis", Journal of Accounting in Emerging Economies, Vol. 8 No. 4, pp. 459-475. https://doi.org/10.1108/JAEE-01-2018-0006

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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