FACTORS AFFECTING STUDENTS' DECISION TO CHOOSE ACCOUNTING MAJOR

Abstract

In the digital era, the accounting profession is significantly affected by
automation, which requires accounting human resources to ensure high quality.
International integration also opened the wave of shifting accounting human
resources, making the labor market increasingly competitive. In this context,
many universities are currently opening the accounting major to meet the needs
of the labor market. Therefore, in order to have appropriate strategies for
attracting students to choose accounting discipline, universities should identify
the primary factors that affect students’ decision to choose accounting discipline.
This experimental research with a data sample of 498 students from a number of
universities in Vietnam, using Binary Logistic models and analyzing on SPSS 20
software has discovered 06 factors that considerably impact students’ decisions to
choose accounting discipline, including intrinsic motivation, extrinsic motivation,
social influence, perceived benefit-cost ratio, career exposure, and perception of
accounting education.