An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Susan M. Albring
University of South Florida

Randal J. Elder
Syracuse University

Abstract: The purpose of this study is to examine whether accounting educators influence choice of college major for undergraduate business students. We find that accounting majors rank the importance of professors, professor enthusiasm, professor’s and teaching assistant’s discussion of careers and future employment options, the introduction to financial accounting course, employment potential and future earnings potential significantly different than non-accounting majors. These findings suggest that department chairs should staff the introductory financial accounting course with enthusiastic professors who emphasize future employment options. Department chairs may consider training teaching assistants to discuss employment options and engage guest speakers. We also find results that suggest accounting academics may be able to influence student choice of college major by discussing the future earnings potential in accounting early in the student’s college career.

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