Beyond the Ledger: Exploring Student Perspectives of Accounting and Investigating the Growing Shortage of Accounting Professionals

Abstract

This research aims to investigate the factors influencing students' decisions to pursue or not pursue a career in accounting. This study focuses on students in ACCT 2401 and ACCT 2521, both introductory accounting classes for all business majors. Employing a comprehensive approach, we will survey students to discover the motivation behind a students' choice of major and career. The survey instrument was designed to gather data on students' motivations for their current major and their perspectives on the accounting profession. By analyzing this data, we anticipate gaining insights into the underlying factors contributing to the decline in accounting majors, subsequently shedding light on the diminished pool of accounting professionals and Certified Public Accountants (CPAs). This investigation holds the potential to inform educational institutions and the accounting profession about strategies to address these trends.