Using the Theory of Reasoned Action to Understand First-Generation College-Bound Students’ Intent to Major in Accounting

• In Event: Teaching

Abstract

With an average annual salary of $66,000 for newly minted CPAs, the accounting profession might be an attractive option persuading some college undergrads to choose accounting as a major. However, students who are the first in their family to attend college are less likely to persist through graduation and may be less inclined to pursue a professional career such as accounting. This study examines whether first-generation college students view accounting as a viable career path, particularly when compared to continuing generation students who presumably have greater access to social resources that expose them to professional career options. We analyze survey data from 238 undergraduate participants along with data collected via three focus group discussions conducted with high school students. After identifying themes in the data, we operationalize variables to explain factors influencing first-generation college students’ decision to major in accounting and pursue a career in the accounting profession.

Authors

• Edward Elkanah Scott, Slippery Rock University

• S. Cathy Cathryn McCrary, Georgia Gwinnett College