Analyzing the Relationship Between Professional Attitudes and Social Factors and Students Willingness to Study Accounting

faezeh jahanshahi afshar¹

1) Master of Science in Accounting (M.Sc. in Accounting)

IOI Code : ABKH-ACABKE
Publication : 4th International Conference on Applied Researches in Humanities, Economics, Management & Accounting(icrhema.com)
Abstract :
    Abstract Purpose: Drawing on the master s thesis entitled Attitudes Toward Accounting and the Intention to Study Accounting , this article examines the relationship between four factors—reference groups, intrinsic interest, negative perceptions of the accounting profession, and perceived professional credibility—and students willingness to pursue studies in accounting. The importance of this issue lies in the fact that the decision to choose or continue studying accounting is not determined solely by the formal characteristics of the academic curriculum; rather, it is shaped by individual attitudes, professional information, and the social environment. Methodology: The underlying study is applied in terms of its objective and survey-based in terms of data collection. The research population consisted of accounting students at the Islamic Azad University, Yazd Branch, in 2020. Chapter Four of the thesis reports the analysis of 200 questionnaires. Data were collected using a five-point Likert-scale questionnaire and analyzed through Excel, SPSS, and SmartPLS software. Findings: According to the overall findings reported in the thesis, reference groups and intrinsic interest have a positive and statistically significant relationship with students willingness to study accounting. Conversely, negative perceptions of the accounting profession demonstrate a negative and statistically significant relationship with students willingness to pursue accounting studies. However, the positive and statistically significant relationship between professional credibility and students willingness to study accounting was not confirmed. Conclusion: Paying attention to students intrinsic motivations, recognizing the influence of academic counselors and families, and presenting a realistic image of the accounting profession can provide a basis for designing educational and informational interventions. This article exclusively reanalyzes and interprets the findings reported in the original thesis and does not claim to have collected new data. Some of the statistical labels used in the thesis require verification against the original software outputs before submission to an academic journal.

Keywords : accounting education major selection intention to study reference groups intrinsic interest professional attitudes credibility of the accounting profession