Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

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

Attitudes towards accounting and intention to major in accounting: a logistic regression analysis 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/approachA 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.FindingsThe 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 implicationsThe 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/valueThis study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

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

Loading next page...
 
/lp/emerald-publishing/attitudes-towards-accounting-and-intention-to-major-in-accounting-a-Hz98R0zmRH
Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2042-1168
DOI
10.1108/jaee-01-2018-0006
Publisher site
See Article on Publisher Site

Abstract

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/approachA 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.FindingsThe 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 implicationsThe 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/valueThis study does not only examine students’ attitude towards the accounting discipline but also investigates how such attitudes influence intentions to major in accounting.

Journal

Journal of Accounting in Emerging EconomiesEmerald Publishing

Published: Nov 5, 2018

Keywords: Ghana; Theory of planned behaviour; Logistic regression; Students 2019 intentions; Accounting major

References