factors affecting

Topics: Accountant, High school, Secondary education Pages: 20 (4830 words) Published: November 2, 2014
ISSN: 2239-978X E-ISSN: 2240-0524

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

Vol. 3 No. 3 September 2013


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 among other professional courses like law, medicine, engineering ,economics etc. Although many researchers have considered the factors affecting students' career choice in accounting, there is dearth of researches in relation to accounting in Nigeria.

Therefore, the purpose of this paper is to examine the factors which influence students' choice of accounting in Nigerian universities and determine whether there are significant differences between male and female accounting students in the choice of accounting. The rest of the paper is organized as follows: Section two reviews the relevant literature on the factors.Section three is the methodology adopted. The data analysis and research findings are documented in Section four and the overall conclusions regarding these results are presented in Section five. 2. Literature review There have been many researches carried out in both developing and developing countries to identify factors influencing student's choice of accounting. Some of the factors considered were subjective factors such are social, cultural, sociological, psychological and personal factors. Others are the objective factors or both categories (Zhang, 2006). Factors frequently cited as determinants of students' career choice are intrinsic values, financial rewards, job market and the cost-benefit. Some of these factors are long term salary possibilities, prestige of the profession, job security and starting salary. It has been found that students consider stereotype about the different careers when making their decisions .Yayla & Cengiz (2005) find respondents' own choice, family, environment, interesting profession, earnings

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

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

Vol. 3 No. 3 September 2013


expectations and job opportunities play a significant role in choosing an accounting career. These factors are grouped into personal, reference or...

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