Revisiting the Benefits of High School Accounting to Increase the Number of Accounting Majors

Abstract

In recent years, there has been concern surrounding the future supply of accounting graduates due to declining accounting program enrollment. This exploratory study investigates which undergraduate class year is likely better suited for increased efforts by accounting faculty to influence students’ decisions to major in accounting, particularly students who studied accounting in high school. Using variables from a prior study that conceptualized an integrative theoretical model based on social cognitive career theory and the theory of reasoned action, we examine the potential effect that precollege coursework in accounting might have on students’ personal interest, accounting technical skills self-efficacy, image of the accounting profession, and intent to major in accounting. Undergraduate business students enrolled in core business courses were surveyed and high school students participated in focus group discussions. Study results indicate differences between groups of students who did (did not) study accounting in high school and suggest freshmen year is influential towards intent to major in accounting.