A Reexamination of the Factors Important to Selection of Accounting as a Major

Clement C Chen
University of Michigan–Flint

Keith T Jones
Eastern Kentucky University

David McIntyre
Clemson University

Abstract: This paper reexamines the conclusions drawn from Felton, Buhr and Northey’s (FBN) 1994 study that investigated factors affecting the decision to choose a career as a chartered accountant (CA). The current study extends the findings of the previous study in two primary ways. First, we include the same variables used in the FBN study and expand the analysis to include sophomores and juniors. Second, we improve upon the FBN study by adding the students’ overall experience in the first accounting course into the analysis. Results were similar to those of the FBN study in some respects. Unlike FBN, however, accounting and nonaccounting majors did not differ significantly on the level of importance placed on long-term earnings and job market considerations. When students’ overall experience in the introductory accounting class is entered into the analysis, this variable becomes the most important factor in distinguishing major choice between accounting and nonaccounting students.

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