factors affecting

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ISSN: 2239-978X E-ISSN: 2240-0524

Journal of Educational and Social Research MCSER Publishing, Rome-Italy

Vol. 3 No. 3 September 2013

89

Factors Affecting the Study of Accounting in Nigerian Universities

Odia, J.O. (PhD)

Department of Accounting,

University of Benin, Benin City, Nigeria odiajames@yahoo.com, 234-8056580011

Ogiedu, K.O. (PhD)

Department of Accounting,

University of Benin, Benin City, Nigeria koogiedu@yahoo.com, 234-8033600045

Doi:10.5901/jesr.2013.v4n3p89 Abstract

This paper examines the factors affecting students ' career choice of accounting in Nigerian university. The study was conducted using the survey with a sampling population of 300 undergraduates from three universities. It has been discovered that the factors affecting students ' career choice of accounting are numerous but they can be group into personal, reference and job factors. The findings indicate that personal and job factors such as students ' interest and motivation in the subject, job prospects and high pay, performance in secondary school are the most influencing factors of students ' choice of accounting. In particular, male students were found to be more influenced by the reference factors than their female counterparts in the choice of accounting. The paper recommends the need for enlightenment and counseling of the students and their wards about career choice in accounting..

Keywords: Accounting, personal factors, job-related factors, choice

1. Introduction In recent years, the declining of accounting students has become a major concern to the accounting profession (Hunt, Falgiani & Intrieri, 2004). For instance, in the US the decline has been attributed to many factors such as: change in the business environment, decrease in salary level, alternative careers perceived as more attractive to students, misunderstanding and lack of information related to the accounting career (Albrecht & Sack,2000). In Nigeria, the choice of accounting tends to rank



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