Why Accounting Departments Need to Recruit Students

• In Event: Emerging Research Discussion Session II

Abstract

An analysis of a sample of students over five years found that freshmen who came as accounting majors and were still in accounting after four years (graduated or still in classes) represent less than 50% of undergraduate accounting graduates. So some accounting majors are students who decide on accounting after coming to college. How does this decision happen? This paper looks at the students who choose accounting after coming to college. We are interested in when and how these students determine to major in accounting. This paper makes the argument that departments of accounting should consider an investment in recruiting into the major from top students in Principles of Accounting classes, a decision supported by previous research that indicates contacting potential majors in the introductory course is productive.

Authors

• Rebecca Kaenzig, Appalachian State University

• Rachel Keller, Appalachian State University