Student Perceptions of the First Accounting Course and Majoring in Accounting
Keywords:
first course in accounting, majoring in accounting, accounting education, business educationAbstract
This study examines business undergraduate students’ perceptions of the first accounting course and the relationship between these perceptions and the decision to major in accounting. A survey of students enrolled in three large lecture sections of the introductory financial accounting course was used to obtain information regarding intended major or minor, and the students’ perceptions regarding the course. It also examined whether these perceptions differed among students intending to major/minor in accounting and those not currently selecting accounting as an intended major or minor. Finally, this paper examined the factors that influenced the choice of major at the end of the semester. The main results indicate that students who intend to major or minor in accounting generally had more favorable perceptions of the first accounting course than the non-accounting group. In addition to its academic contribution, this study has practical implications for accounting departments’ plans to attract students.
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