This paper examines the factors impacting students’ calling pick of accounting in Nigerian university. The survey was conducted utilizing the study with a trying population of 300 undergraduates from three universities. It has been discovered that the factors impacting students’ calling pick of accounting are legion but they can be group into personal. mention and occupation factors. The findings indicate that personal and occupation factors such as students’ involvement and motive in the topic. occupation chances and high wage. public presentation in secondary school are the most influencing factors of students’ pick of accounting. In peculiar. male pupils were found to be more influenced by the mention factors than their female opposite numbers in the pick of accounting. The paper recommends the demand for enlightenment and guidance of the pupils and their wards about calling pick in accounting. .

Keywords: Accounting. personal factors. job-related factors. pick

1. Introduction In recent old ages. the worsening of accounting pupils has become a major concern to the accounting profession ( Hunt. Falgiani & A ; Intrieri. 2004 ) . For case. in the US the diminution has been attributed to many factors such as: alteration in the concern environment. lessening in salary degree. alternate callings perceived as more attractive to pupils. misinterpretation and deficiency of information related to the accounting calling ( Albrecht & A ; Sack. 2000 ) . In Nigeria. the pick of accounting tends to rank among other professional classs like jurisprudence. medical specialty. technology. economic sciences etc. Although many research workers have considered the factors impacting students’ calling pick in accounting. there is famine of researches in relation to accounting in Nigeria.

Therefore. the intent of this paper is to analyze the factors which influence students’ pick of accounting in Nigerian universities and find whether there are important differences between male and female accounting pupils in the pick of accounting. The remainder of the paper is organized as follows: Section two reviews the relevant literature on the factors. Section three is the methodological analysis adopted. The information analysis and research findings are documented in Section four and the overall decisions sing these consequences are presented in Section five. 2. Literature reappraisal There have been many researches carried out in both developing and developing states to place factors act uponing student’s pick of accounting.

Some of the factors considered were subjective factors such are societal. cultural. sociological. psychological and personal factors. Others are the nonsubjective factors or both classs ( Zhang. 2006 ) . Factors often cited as determiners of students’ calling pick are intrinsic values. fiscal wagess. occupation market and the cost-benefit. Some of these factors are long term salary possibilities. prestigiousness of the profession. occupation security and get downing salary. It has been found that pupils consider stereotype about the different callings when doing their determinations. Yayla & A ; Cengiz ( 2005 ) happen respondents’ ain pick. household. environment. interesting profession. net incomes outlooks and occupation chances play a important function in taking an accounting calling. These factors are grouped into personal. mention or and occupation related factors and considered in subsequent subdivisions. 2. 1 Personal Factors Many research workers have identified that the pick of accounting is influenced by the student’s involvement.

For case. Zhang ( 2006 ) finds student’s involvement in the topic and ability really of import in doing pick to analyze accounting. Other factors like quantitative accomplishments and intellectually disputing besides influence students’ picks ( Mladenovic. 2000. Zhang. 2006 ) . When pupils see accounting as interesting and gratifying. they are more likely to take it ( Saemann & A ; Calero. 1999. . Adam et al 1994. . Mauldin et Al. 2000 ) . This determination was supported by consequences of Jackling & A ; Calero ( 2006 ) where intrinsic wagess such as enjoyment of the subjects in accounting influence calling in accounting. Kaur & A ; Leen ( 2006 ) set up that students’ picks of major is influenced by factors such as gender. race. quantitative accomplishments. involvement in the topic. expected marketability. public presentation in major categories. the accessibility and learning repute of module member.

Cohen & A ; Hanno ( 1993 ) conduct a study of 287 pupils who had either declared or intended to declare themselves as accounting big leagues and those who had either declared or intended to declare themselves as major in a field other than accounting. The consequences indicated that non-accounting big leagues may take accounting because they believe accounting to be excessively number-oriented and deadening. 2. 2 Reference Group Previous surveies confirmed that referent group such as: parents. parents’ business. teachers in high school and friends could act upon student’s pick of major ( Pimpa. 2007. Kim et Al. 2002. Paolilo & A ; Estes 1982. Geiger & A ; Ogibly 2000. Mauldin et Al. 2000. Kim et Al. 2002 ) . Family plays a critical function in a child’s calling development ( Guerra & A ; Braungart-Rieker. 1999 ) . High school instructors and college teachers play a important function in students’ concluding pick of concern major. However. Hardin et Al ( 2000 ) find high school pedagogues to hold a comparatively low sentiment of accounting as a calling option for high school pupils. Similarly. parents and teachers had a strong influence on student’s pick of big leagues ( Inman et al. 1989. Mauldin et Al. 2000. . Tan & A ; Laswad. 2006 ) .

Mauldin et Al ( 2000 ) look into the picks of accounting major and happen the largest per centum of pupils who chose accounting as their major during the first accounting class in college ( 41 % ) followed by choice during high school ( 34 % ) . They besides find 12 factors that influence the student’s determinations to include: calling chances. involvement in the topic. teachers. money. parents. enjoyments. old experience. life manner chance because of the calling. challenge. prestigiousness. utility in evaluation a concern and other pupils. Among referents. the teacher was found to be the most influential factor. 2. 3 Job Related Factors Job properties are the most of import factors that influence the pick of calling among undergraduates. The occupation related include: the occupation itself. compensation or security and the company or work environment ( Moy & A ; Lee. 2002. Teo & A ; Poon ( 1994 ) .

The influencing factors are occupation satisfaction ( Paolilo & A ; Estes. 1982 ) . higher net incomes. prestigiousness and calling promotion ( Kim. et Al. 2002 ) . Lowe & A ; Simons ( 1997 ) study the comparative importance of 13 factors act uponing the pick of concern major. They find that the most of import standards act uponing the pick of major concern pupils are: future net incomes. calling options. initial net incomes and ability/aptitude. Furthermore. they find distinguishable differences among big leagues. For illustration. accounting pupils were influenced by external factors such as: long term net incomes. initial net incomes and calling options whereas selling big leagues highlighted interesting capable affair and direction big leagues rated self employment chances extremely.

These findings support the consequences that students’ pick of concern major are influenced by net incomes. prestigiousness and calling promotion ( Tan & A ; Laswad. 2006. Maudlin et al 2000. Felton et Al. 1994 ) . Noland et Al ( 2003 ) find the factors act uponing major choice by accounting and information systems big leagues are long- term salary possibilities. prestigiousness of the profession. occupation security. and get downing salary ; the influence of a professor. household members and trouble of the capable affair are rated much lower.

Kim et Al ( 2002 ) conducted a survey on concern big leagues ( accounting. finance. general concern. direction. selling. direction information system and dual major ) . They discovered that the top five grounds for taking a major were: involvement in a calling. good occupation chances. “good fit” with respondents’ abilities. a desire to run a concern some twenty-four hours and projected net incomes in the related calling. The least selected grounds for taking a major were the repute of the major at the university. the sensed quality of direction. the parents’ influence. the sum and type of promotional information and the influence of friends. 2. 4 Percept of Accounting Accounting instruction has been the topic of considerable arguments since 1980s.

Anterior researches papers that introductory accounting pupils have negative perceptual experience of accounting. Accounting is attractive to the pupils in footings of profession but the “negative positions sing the nature and function of accounting persist ( Fisher & A ; Murphy. 1995:58 ) . Society’s perceptual experience of the legitimacy of the accounting profession and its members is grounded in the verbal and ocular images of comptrollers that are projected non merely by comptrollers themselves but besides by the media. How comptrollers are portrayed in media have a important impact on the accounting profession. Typically. comptrollers have been referred to as figure crunchers. concentrating on numerical truth. everyday recording and computation methods.

Abrecht & A ; Sack ( 2000 ) . Cory ( 1992 ) . Garner & A ; Dombrowski ( 1997 ) attribute the negative perceptual experience to misinformation or deficiency of information about accounting and the responsibilities performed by comptrollers. To day of the month. attempts by professional accounting organic structures and houses to alter the negative and inaccurate perceptual experience of accounting and comptrollers have yielded limited success ( Jackling & A ; Calero. 2006 ) . Byrne & A ; Willis ( 2005 ) maintain that the public position of comptrollers is by and large negative and that this perceptual experience might deter possible pupils from analyzing the topic. Similarly. Cohen & A ; Hanno ( 1993 ) find that the perceptual experience of accounting as drilling and overly number- oriented might take pupil to take other big leagues than accounting. Furthermore. the traditional position of accounting as affecting preciseness and order has been found to drive originative people off from the profession.

In add-on. many bright immature people are seeking callings in professional Fieldss other than accounting as a consequence of the hapless image of the accounting profession ( Saemann & A ; Crooker 1999. Cohen & A ; Hanno. 1993 ) . The personal image of comptrollers and how they market themselves are more of import than the monetary value. merchandise and “Smart’ . Anyone whose success depends upon or requires the cooperation of another person or group needs a positive personal image. Unfortunately. high-quality pupils barely of all time perceive comptrollers as they perceive themselves. Peoples regard comptrollers as drilling. middle- aged work forces sitting in a back office with a reckoner and a stack of flies. As a effect. the accounting profession does non ever pull high quality pupils. Whether a individual chooses to prosecute an accounting calling may be determined by the image of comptrollers in the media. Byrne & A ; Willis ( 2005 ) find that perceptual experiences of accounting are influenced by factual media.

Mathus & A ; Fowler ( 2009 ) find that the portraiture of comptrollers in the media could be recalled by the trying group. Tan & A ; Laswad ( 2009 ) in an extension of their 2006 survey study university pupils at the beginning and terminal of their grade. The comparings between accounting and non accounting pupils reveal that those who intended to major in accounting by and large hold positive attitudes towards the accounting profession. Tan & A ; Laswad ( 2009 ) found that a higher proportion of accounting pupils decide on their major prior to university survey. Therefore they recommended that the accounting profession should advance the positive facets of accounting calling non merely to pre-university pupils but besides to the populace as this scheme would heighten the public profile of members of the profession. 2. 5 Status of accounting compared with other professions Students are more likely to draw a bead on to a calling that is held in high regard by society.

In the Byrne & A ; Willis ( 2005 ) survey. accounting pupils ranked accounting ranked 5th and non-accounting pupils ranked it 7th among 10 professional classs. Irish high schools ranked comptrollers behind physicians. attorneies. tooth doctors and designers as professionals. In the United States. the Gallun organisation ( 1991 ) reported that both high school and university pupils rated the accounting profession last among six professions of jurisprudence. medical specialty. instruction. technology. fiscal planning and accounting.

In a New Zealand survey. the accounting profession was ranked lower in societal position compared to the profession of jurisprudence. medical specialty and technology by high school instructors. This was besides the position of high school instructors in the United States ( Hardin et al. 2000 ) and Japan ( Sagahara et al. 2006 ) 3. Methodology The population of involvement comprised all accounting pupils in three ( 3 ) universities: University of Benin ( UNIBEN ) . Igbinedion University Okada ( IUO ) and Ambrose Alli University ( AAU ) . The sample size was made up of three hundred ( 300 ) full and parttime accounting pupils from these universities.

The entire figure include: two hundred ( 200 ) accounting pupils from UNIBEN. 50 ( 50 ) from IUO and 50 ( 50 ) pupils from AAU. The information for this survey was chiefly from the disposal of questionnaire. A sum of 300 questionnaires were administered and retrieved from the respondents stand foring a response rate of 100 % . The likert graduated table type near ended inquiries was used. The information was analysis utilizing per centum analysis. independent t-test and arrested development analysis. The t-test was used to happen out if there was important difference between male and female accounting pupils in the pick of accounting. The descriptive statistics of the respondents is shown in table 1 below.