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

摘要: This study reexamines and extends the conclusions drawn from Felton et al. (FBN) 1994 that investigated a set of explanatory factors in decision to choose career as chartered accountant (CA). The current findings FBN two primary ways. First, we improve upon their by adding students' overall experience first accounting course into analysis. Second, expand analysis include sophomores juniors rather than seniors only. When add introductory class analysis, it becomes most important factor distinguishing major choice between nonaccounting students. Consistent with FBN, find majors place less importance on intrinsic report higher ratio perceived benefits costs choosing majors. Unlike initial earnings, long‐term job market considerations rank at or ne...