BỘ GIÁO DỤC VÀ ĐÀO TẠO TRƯỜNG ĐẠI HỌC KINH TẾ TP. HÒ CHÍ MINH BÁO CÁO TỐNG KẾT ĐÈ TÀI NGHIÊN CỨU KHOA HỌC THAM GIA XÉT GIẢI THƯỞNG “NHÀ NGHIÊN cứu TRẺ UEH” NĂM 2024 FACTORS AFFECT THE MAJOR DECISION OF ACCOUNTING AND NON-ACCOUNTING LEARNERS IN THE DIGITAL ERA Thuộc nhóm chuyên ngành: Kê toán doanh nghiệp TP. Hồ Chí Minh, tháng 2 - 2024 2 ABSTRACT Accounting is one of the key jobs in the management apparatus that businesses are seeking as a result of the growing number of established businesses (Nguyen Van Bao, 2020). Prior to the need for human resources in accounting and the standards for accounting quality, the majority of colleges offered specialized accounting education to address those needs.
Therefore, in order to have a proper strategy for enrolment, universities need to understand the elements influencing the decision to pick accounting majors in order to entice students to choose accounting majors. In order to propose policy implications for training institutions, the research's goal is to identify and assess the influence of the factors influencing students' decisions to major in accounting. The aim of the study is to identify and assess the influence of the factors influencing students' decision to major in accounting. As a result, policy recommendations are made for educational institutions to encourage students to pick accounting as their major.
The author of the thesis use quantitative research techniques supported by IBM SPSS 27 statistical software to assess the variables influencing students' decisions to major in accounting. Analysis of data from 400 students reveals that there are six factors, including intrinsic motivation, extrinsic motivation, influence from third parties, feeling of benefit-cost ratio, digital age, and Cognitive of major program, that influence students' decisions to choose their major at universities in Ho Chi Manis City. The author suggests a number of solution implications based on the analysis's findings in order to improve the capabilities of accounting programs in Ho Chi Minh City in particular and Vietnam in general to draw in more students. 3 TABLE OF CONTENTS LIST OF FIGURES AND TABLE 5 LIST OF ABBREVIATIONS 6 INTRODUCTION 7 1.
Reasons for selecting topics 7 2. Research object and investigation object 9 5. Thesis structure 10 CHAPTER 1: LECTURER REVIEW 10 1.1 Research around the world 11 1.3 Defects in the study 18 CONCLUSION OF CHAPTER 1 20 CHAPTER 2: THEORETICAL BASIS 21 2.1 Definition of accounting 21 2.2 The major decision 22 2.3 What is the digital era?22 2.1 Theory of Reasoned Action - TRA 23 2.2 Theory of Planned Behaviour - TPB 25 2.3 Social Cognitive Career Theory - SCCT 26 2.3 Synthesis of research model 27 2.1 Ahmed and partnership’s research model (1997)28 2.2 Anis and Hanafi's research model (2015)28 2.3 Tang and Seng’s research model (2016)29 2.4 Ng and partnership’s research model (2017) 30 2.4 Research hypothesis and research model 30 2. Effect of the third-party 32 2.
Feeling of Benefit - cost ratio 32 4 CHAPTER 3: RESEARCH METHODOLOGY 33 3.1 Quantitative research methods 34 3.3 Data analysis techniques 36 3.2 Scale of research concepts 38 3.1 The decision of choosing accounting 38 3.4 Effect of the third-party 39 3.6 Feeling of Benefit - cost ratio 40 3.7 Cognitive of major program 41 CHAPTER 4: RESEARCH ANALYSIS AND RESULTS 41 4.1 Characteristics of sample research 41 4.2 Evaluate the reliability of the scale using Cronbach's Alpha coefficient 45 4.3 Exploratory factor analysis (EFA)49 4.4 Independent variable correlation analysis 54 4.5 Binary Logistics regression analysis 57 4. Assessing Model Fit. Evaluating the explanatory power of the model 58 4. Evaluation of Predictive Accuracy of model 58 4.
Evaluating factors 61 CHAPTER 5: CONCLUSION AND RECOMMENDATION 63 5.3 Limitations of the research 66 REFERENCES 67 5 LIST OF FIGURES AND TABLE Figure 1: Theory of Reasoned Action - TRA (Fishbein &Ajzen, 1975)24 Figure 2: Theory of Planned Behaviour - TPB (Ajzen, 1991)25 Table 4.1 Statistics of sample information 43 Table 4.2: Table of descriptive statistic of research concepts 44 Table 4.3 The result of Cronbach's Alpha reliability test 45 Table 4.4 The summary of synthetic scale's reliability test result 48 Table 4.5: KMO and Bartlett test, Eigenvalues and variance explained of independent variable 49 Table 4.6: Total variance explained result 50 Table 4.7: Rotated Component Matrix 52 Table 4.8: Table of exploratory factor analysis results 54 Table 4.9:Pearson correlation test results for independent variables 55 Table 4.10: Evaluation of model fit test 57 Table 4.11: Table for evaluating the explanatory power of model 58 Table 4.12: Classification, prediction of major decision 59 Table 4.13: Table of regression results 60 Table 4.14: Exponentiation ofB coefficient of each independent variable 61 6 LIST OF ABBREVIATIONS Acronyms Content TRA Theory of Planned Action TPB Theory of Planned Behavior SCCT Social Cognitive Career Theory____________________ EFA Exploratory Factor Analysis IT Information technology HR Human Resource 7 INTRODUCTION 1. Reasons for selecting topics Today, the economic situation is developing, more and more businesses are established and following a series of recruitment needs, accounting is one of the positions that must be filled in order to form an administrative apparatus for business operations (THS Tran Ngoc Thuy, 2017). Therefore, almost all universities and colleges with economic training or even without specialized training in economics still have accounting majors. As of October 2016, according to statistics of the Ministry of Education and Training, our country has about 553 training institutions, including 203 universities and institutes, 208 colleges and 142 high schools, professional.
But, according to the Ministry of Labor, Invalids and Social Affairs, such as the Pedagogy industry, the Accounting industry is in crisis because of oversupply of human resources. Accounting - Auditing industry despite high supply, the unemployment rate is high but the demand for recruitment is also high, the question is why there is such a paradox. Explaining the phenomenon of unemployment, excess quantity but lack of quality, according to feedback from recruitment businesses for the accounting department, up to 80% - 90% of the recruited students do not have the ability to do instant access to real accounting work. Despite knowing that, there are still a lot of students studying accounting in Vietnam.
Therefore, to explain why accounting students still account for a larger number of students than non-accounting majors, it is necessary to identify the factors that determine the choice of major of accounting students and students who are not majoring in accounting. The number of studies on the determinants of accounting students' choice of majors and non-accounting majors is increasing and is being earned out a lot in the world such as Canada (Felton et al., 1994), United States (Ahmadhi et al., 1995), New Zealand (Ahmed el al. Previous studies were mostly based on well-known theories such as rationality theory. Theory of Reasoned Action (TRA), Theory of Planned Behavior (Theory of Planned Behavior) and Social Cognitive Career Theory (SCCT) to explore the factors affecting job performance, choice of majors by accounting students and non-accounting students (Adams et al., 8 1994; Stice et al., 1997; Saemann and Crooker, 1999; Mauldin et al., 2000; Marriot and Marriot, 2003; Byrne et al.
2005; Sugahara et al.) Meanwhile in Vietnam, according to this research topic, previous studies mainly revolved around issues such as: Job orientation of students after graduation (Tran Thi Thu Hien, 2009; Nguyen Thi Minh Phuong ,2011; Vo Tan Dat, 2012); Factors affecting the choice of major of high school students (Truong Thi Hoa, 2011), factors affecting students' career choice (Nguyen Thi Lan Huong, 2012; Bui Thi Kim Hoang, 2013; Le Thi Thanh Kieu, 2015; Nguyen Thi Bich Van et al., 2017) based on the determinants of students' choice of accounting major (Nguyen Huynh Nhu, 2021). Until now, in Vietnam, researchers have not paid much attention to the factors that determine the choice of majors of accounting students and the factors that determine the choice of majors of students of other majors. In this direction, prominent with the qualitative research of Dang Thu Ha and Dang Thao Hien (2019) and the quantitative research of Nguyen Thi Bich Van et al (2017) that were based on the consumer behavior model (Philip Kotler, 2011) to determine the factors affecting students when deciding to choose accounting majors. However, there have been a little studies using the combination of TR A, TPB and SCCT for research.
Meanwhile, these theories have been widely applied by researchers around the world to identify many factors affecting the decision to choose a major of accounting students and non-accounting students. From the above reasons, we have chosen the research topic "FACTORS AFFECT THE MAJOR DECISION OF ACCOUNTING AND NON-ACCOUNTING LEARNERS IN THE DIGITAL ERA". This study will combine with the theories of TRA, TPB, SCCT to discover the factors affecting the decision to choose a major of accounting students and non-accounting students. Based on the research results, we will suggest possible solutions for universities to contribute to reducing the number of low-quality accounting students while balancing the ratio of students across disciplines.1 Overall objective - Research factors affect the major decision of accounting and non-accounting learners in the digital era 9 2.2 Detailed objective - Identify factors affect the major decision of accounting and non-accounting learners in the digital era era - Measuring the influence of factors affect the major decision of accounting and non accounting learners in the digital era 3.
Research questions - What factors affect the decision of majoring in accounting students and non accounting students - The degree of impact of those factors on accounting students when deciding to choose their major and other students choosing non-accounting majors. Research object and investigation object -Research object: factors affecting the decision to choose a major of accounting students and non-accounting students - Investigation object: all students studying at universities in Ho Chi Minh City and former alumni students. Research method The thesis uses quantitative research methods, through survey questionnaires to collect data and uses IBM SPSS 20 statistical software to evaluate the reliability of the scale, exploratory factors analysis (EFA), independent variable correlation analysis to assess the relationship between factors, Binary Logistics regression analysis to test model hypothesis and assess the impact of each factor for the dependent variable. Research object - Theoretically: The research results contribute to supplementing empirical evidence in the application of background theories including TRA, TPB, SCCT theories to determine factors and their impact on the decision, the choice of major of accounting students and non-accounting students.
It can be a valuable document for researchers and 10 educational institutions on the factors that determine the choice of major of accounting students and non-accounting students in the digital-digital age. - In terms ofpractice: This study helps universities have a better overview of the current accounting industry, and at the same time offers strategies to improve the quality of accounting students coming out of college, review the ratio of inputs between industries to be reasonable with industry 4. Thesis structure - In addition to the introduction, the thesis structure consists of 5 chapters: Chapter 1: Literature Review Chapter 2: Theoretical Basic Chapter 3: Research Methodology Chapter 4:Research Analysis and Results Chapter 5: Conclusion and Recommendation CHAPTER 1: LECTURER REVIEW Theses, dissertations and foreign articles published in prestigious journals are researched and selected by the authors through search engines such as Google Scholar, Proquest Data, Science Direct,. Using search keywords: Major choice, Choice of an accounting major, Decision to choose accounting major, Career path, Factors affecting non-accounting and accounting students, Factors affecting the study of accounting , Accounting Students, Non- Accounting Students, Career choice,.
The topic of factors affecting Accounting students and non-accounting students to decide on majors has been 11 mentioned quite a lot in the journals of accounting education and accounting majors, prestigious accounting as well as other industry journals such as IT, HR,. in the world, such as Accounting Education, Journal of Accounting Education, Asian Review of Accounting, Journal of Accounting in Emerging Economies, International Journal of Accounting, Accounting and Finance,.