Factors affect the major decision of accounting and non-accounting learners in the digital era

Abstract

Accounting is one of the key jobs in the management apparatus that businesses are seeking as a result of the growing number of established businesses (Nguyen Van Bao, 2020). Prior to the need for human resources in accounting and the standards for accounting quality, the majority of colleges offered specialized accounting education to address those needs. Therefore, in order to have a proper strategy for enrolment, universities need to understand the elements influencing the decision to pick accounting majors in order to entice students to choose accounting majors. In order to propose policy implications for training institutions, the research's goal is to identify and assess the influence of the factors influencing students' decisions to major in accounting. The aim of the study is to identify and assess the influence of the factors influencing students' decision to major in accounting. As a result, policy recommendations are made for educational institutions to encourage students to pick accounting as their major. The author of the thesis use quantitative research techniques supported by IBM SPSS 27 statistical software to assess the variables influencing students' decisions to major in accounting. Analysis of data from 400 students reveals that there are six factors, including intrinsic motivation, extrinsic motivation, influence from third parties, feeling of benefit-cost ratio, digital age, and Cognitive of major program, that influence students' decisions to choose their major at universities in Ho Chi Manis City. The author suggests a number of solution implications based on the analysis's findings in order to improve the capabilities of accounting programs in Ho Chi Minh City in particular and Vietnam in general to draw in more students.