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Race and the Development of Career Interest in Accounting
Kevin L. James,
Middle Tennessee State University
Cecil Hill, Jackson State University
ABSTRACT. Recent data from the AICPA (2005) show that African Americans comprised only seven percent of new accounting graduates and three percent of new hires by CPA firms in academic year 2003-2004. The current study uses social cognitive career theory to examine whether there are differences between African American and Caucasian students in factors that lead to career interest in accounting. This theory contains two key personal variables: self-efficacy and outcome expectations. Results suggest that African American students are more likely to perceive accounting as providing valued outcomes. However, additional evidence suggests that the match in work values may be countered by differences in self-efficacy. Overall, however, results were mixed on self-efficacy measures. Results as a whole suggest that African American students may develop initial interest in accounting but factors later in the career decision making process may cause them to choose alternative careers.
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