Factors influencing students' choice of an accounting major in Egypt

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-09-03 DOI:10.1504/ijaape.2015.071585

A. Anis, Rasha Hanafi

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引用次数: 12

Abstract

This paper explores the perception of Egyptian students of the factors influencing students' choice of an accounting major in Egypt. Six factors were used to identify what influences students' choice of degree major: 1) perceptions of the accounting profession; 2) personal skills; 3) important referents; 4) perceptions of accounting education; 5) impression of introductory accounting courses; 6) gender. Data were collected using a structured questionnaire from 273 students in business schools in Egypt. The results of the discriminant analysis show that the only substantive discriminating variables are perceptions of accounting education, perceptions of the accounting profession, personal skills and important referents, while 'impression of introductory accounting courses' and 'gender' (not loaded on the discriminant function), are the weakest predictors and suggest that they are not associated with the choice of degree major. The paper provides academics with insights into the development of accounting education.

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影响埃及学生选择会计专业的因素

本文探讨了埃及学生对影响学生选择埃及会计专业的因素的看法。我们使用了六个因素来确定影响学生学位专业选择的因素:1)对会计专业的认知;2)个人技能;3)重要参照物;4)对会计教育的认知;5)对会计入门课程的印象;6)性别。数据是通过结构化问卷从埃及商学院的273名学生中收集的。判别分析的结果表明，唯一的实质性判别变量是对会计教育的看法、对会计职业的看法、个人技能和重要参考资料，而“对会计入门课程的印象”和“性别”(未加载在判别函数上)是最弱的预测因子，并表明它们与学位专业的选择无关。本文为学术界提供了对会计教育发展的见解。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.