Factors Influencing High School Students to Major in Accounting

Headnote

Abstract

Purpose: This paper examines the factors influencing high school to major in accounting and to determine whether there is significant difference in intention to major in accounting across different streams of study.

Design/methodology/approach: The research is a descriptive study to determine factors influencing high school students' decision to select an accounting major at tertiary level. Population and sample: Form 5 students who are taking Sijil Pelajaran Malaysia (SPM) in 2017. Questionnaire survey was administered to students in several schools. A total of 395 usable questionnaires were collected for data analysis. Tests conducted consist of correlation analysis and test of significant difference.

Findings: It was found that earning potential and influence from important references influenced high school students' intention to major in accounting at tertiary level, while career opportunities and perception on the accounting profession had no influence at all. There was also a significant difference in the intention to major in accounting among accounting students as compared to their non-accounting counterparts. It is hoped that related parties directly connected to the school students would be proactive in taking steps to encourage and spark interests in students to major in accounting and as a potential career.

Research limitations/implications: Access granted from schools and time constraint restrict data collection.

Originality/value: High school students decide to major in accounting based on its earning potential and influences from important references. The findings provide evidence on the (diminishing) popularity of accounting to be chosen as a major.

Keywords: SPM, School Students, Intention, Accounting, Major

Introduction

Accountancy is a promising course that offers student career opportunities, higher earning potential, high salaries and professional qualifications. Britt (2013) states that a person will feel more comfortable with his career choice if it fits his interests and abilities. Student's interests and career planning is important in order to decide whether to become a public accountant. Apart from that, lecturers (Rasmini, 2007) and influences from important referents and perception of the profession (Jackling and Calero, 2006) increase students' motivation to pursue an accounting career due to their intrinsic benefits, interest and perceptions.

Prior research states that one of the deterrents for students to major in accounting is the perceived difficulty of the course. For example, Haen, Spielbauer-Vandenberg, Bloniarz and Diestler (2014) posit that...