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Communication researchers have observed that students will avoid majors that require the use of certain skills where the individual exhibits a high level of apprehension toward those skills. Historically, accounting has been perceived as requiring more math skills and fewer communication skills than other business majors so accounting has typically attracted students with low math apprehension and high communication (written and oral) apprehension. The current study investigates whether business students' perceptions across business majors regarding the level of mathematics, writing, and oral communication skills required for accounting reflect the recent changes in pedagogy and curriculum content for the accounting major.

The results indicate that the perception of skills required to be an accounting major by students in other business majors (more math and less communication) is different from the perception of accounting majors. On the other hand, accounting majors' perceptions of the skills needed to be in an alternative business major is generally similar to students in the respective major. These observations may lead to the interpretation that accounting majors have gotten the word that professional expectations of accountants involve substantial communication skill while that message has apparently not been shared with students who elect to major in other business fields.

We discuss the value of a Bachelor’s Degree in Entrepreneurship. We do this in part by responding to some of the most common criticisms for the perceived shortcoming of the degree. Some of the issues addressed include the benefit of a major over a minor; the advantage of experience versus education; and the degree’s effectiveness in preparing students for an entrepreneurial career. We base most of the responses on our experiences at Loyola Marymount University. We conclude by pointing out that the Entrepreneurship degree can serve as a powerful foundation for the right type of students.

Using data from a mid-west public university, this study examines the determinants of students’ repeating the first college-level accounting course. More than 600 students are included in the study. The results show that three factors (cumulative college grade point average, intention to major in accounting, and students’ motivation and determination) are significant in explaining students’ repeating of the course. The study provides evidence that the repeating students are more likely to be the students with prior high school accounting education. The study identifies that repeating is not due to a student failing the course but rather that repeating is more likely to be an individual decision when the student is not satisfied with the grade he/she gets, either because he/she self-screens out of business school, or decides to repeat the course to stay in their business major. Finally, the study shows that there is little evidence of grade improvement when a student repeats the first college-level accounting course.

Although our society has made college more universal through vastly increased access to postsecondary education, college completion has stagnated, and the return on a college degree varies by field of study. Therefore, gaining admission to college – even a four-year college – is no longer a guaranteed ticket to social mobility. As colleges and universities attract and enroll more diverse populations of students, the barriers to student success once enrolled remain prominent concerns. To explore stratification processes regarding student success, choice of major, and completion, interviews were conducted with 41 low-income students at a large research university. These interviews illustrate the ways that students’ aspirations are lowered after entering college and how the cooling-out process functions within STEM majors. The primary catalyst facilitating the lowering of student aspirations and migration out of STEM majors was negative experiences in introductory math and science courses. Students responded to this catalyst by either lowering their aspirations or changing their behavior to improve performance in those courses. Students who were able to persist in STEM majors had a family member or mentor who helped them to frame the problem as a reflection of their behavior, not their innate ability, and to strategize behavioral changes. Institutional agents played both the role of support which helped some students maintain their aspirations and the role of steering students out of STEM illustrating the importance of the messages we send as advisors, student affairs professionals, or faculty. These findings demonstrate the ways in which the cooling-out process works in four-year institutions to perpetuate structures of opportunity within degree attainment and access to elite careers.

Using a unique data set from the National Association of Colleges and Employers (NACE), we estimate the gender starting-salary gap for college graduates from 2000 to 2010. Simulation techniques are used to estimate how the salary gap would change if women had selected the same majors or job types as men. We find that about 90% of the starting-salary gap is explainable by gender differences in majors and types of job offers – a higher percentage than found in most other studies. Duncan indexes of dissimilarity also indicate that the gender distributions of job offers by college major and type of first jobs have not become more similar over the past 10 years. Although differences in college major and types of first jobs explain most of the gender gap in starting salaries of college graduates, small but unexplained gender pay differences reveal themselves in the NACE statistics.

This study investigates the determinants of students’ intention to major in accounting (IMA) in pre-recessionary, recessionary, and post-recessionary time periods. By examining four factors (perceived professional ethics (PE), job market consideration (JMC), social influence (SI), and self-efficacy (SE)) in accordance with the theory of planned behavior (TPB), we address two primary research questions. The first question concerns whether the four factors are related to students’ IMA before, during, and after the recession. The second deals with whether there is a shift in the relative importance of the factors between the pre-recessionary, recessionary, and post-recessionary periods. We use structural equation modeling and multigroup analysis of structural invariance to analyze these issues. The results show that all four factors have significant structural weights in each period, with the exception of perceived PE in the pre-recessionary period. In terms of students’ IMA over the three periods, perceived PE, JMC, and SI become factors of greater importance during the recessionary and post-recessionary periods, while SE decreases in relative importance.

In this paper, we examine the occupational distribution of individuals who hold bachelor degrees in particular fields in the United States using data from the various waves of the National Survey of College Graduates. We propose and calculate indices that describe two related aspects of the occupational distribution by major field of study: distinctiveness (how dissimilar are the occupations of a particular major when compared with all other majors) and variety (how varied are the occupations among those who hold that particular major). We discuss theoretical properties of these indices and statistical properties of their estimates. We show that the occupational variety has increased since 1993 for most major fields of study, particularly between the 1993 and 2003 waves of the survey. We explore reasons for this broadening of the occupation distribution. We find that this has not led to an increase in reported mismatch between degree and occupation.