ANANAL~1 - Issues in Accounting Education Sarasota Fall...

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Issues in Accounting Education. Sarasota: Fall 1993. Vol. 8, Iss. 2; pg. 219 An analysis of underlying constructs affecting the choice of accounting as a major Cohen, Jeffrey , Hanno, Dennis M . Issues in Accounting Education . Sarasota: Fall 1993 . Vol. 8, Iss. 2; pg. 219 Abstract (Summary) A formal cognitive-based theory of planned behavior is used to examine students' choice of academic major. Both accounting and nonaccounting students completed an experimental instrument that measured various constructs of the theory. The constructs of attitude toward the behavior, subjective norm, and perceived behavioral control all made independent contributions to the prediction of choice of major. An analysis of the individual belief statements underlying these constructs indicated that nonaccounting majors may choose a major other than accounting because they believe accounting is too quantitative and boring. Results suggest that the image of the profession and the content of introductory courses must be radically changed in order to attract to accounting top students who traditionally might choose a nonaccounting major. » Jump to indexing (document details) Full Text (8920 words) Copyright American Accounting Association Fall 1993 The future of the accounting profession depends on the ability of accounting education to produce graduates who possess a broad array of skills and knowledge. The Bedford Commission [American Accounting Association, 1986] argued that accounting education is failing to meet the needs of the profession since the focus of accounting curriculum continues to be on the memorization of rules rather than on the development of conceptual and analytical skills. A similar theme was advanced by the profession itself in its white paper entitled Perspectives on Education: Capabilities for Success in the Accounting Profession. As an outgrowth of these concerns, the Accounting Education Change Commission (AECC) was formed in 1988 to coordinate and stimulate change in the way accounting is taught. The AECC has proposed that an essential objective of accounting education should be to provide accounting graduates with both general knowledge and organizational and business knowledge. In order to produce graduates with the desired skills and capabilities, accounting education must also focus on attracting and retaining top-quality students to accounting as an academic major. To achieve this goal, it is necessary to identify the beliefs and factors that influencestudents' choice of an academic major. The primary objective of this study is to identify and analyze the beliefs that affect the choice of academic major. The beliefs of students who have chosen or intend to choose accounting as a major will be compared with the beliefs ofstudents who have chosen or intend to choose a business major other than accounting. Unlike prior studies which have examined the choice of academic major within a survey framework [see e.g., Paolillo and Estes, 1982; Bosworth
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This note was uploaded on 05/06/2011 for the course BANKING 254 taught by Professor Kumar during the Spring '11 term at Birla Institute of Technology & Science, Pilani - Hyderabad.

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ANANAL~1 - Issues in Accounting Education Sarasota Fall...

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