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The Factors that Influence Students' Decision in Choosing the BSA Program

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The Factors that Influence Students’ Decision in Choosing the BSA Program

Rolando R. Calma, DBA

Leonardo F. Abiog, CPA, MBA

Abstract

This study determined the factors that motivated the first year students who
opted to enroll in the BSA program. The descriptive method of research was employed in
this study to gather information about the factors that influence them in taking up
Accounting as their course in college. The study was conducted using the survey
questionnaire developed by the researchers based on a number of related studies they
reviewed. A total of 158 BSA students enrolled during the first trimester of school year
2019-2018 were used as the respondents. The study revealed that the factors influencing
respondents’ decision in choosing accounting are numerous but they can be grouped into
personal, reference, job-related and media/publicity. The findings indicate that job-
related factors ranked number 1 that influenced the respondents’ decisions in choosing
Accounting. These job-related factors are also considered the students’ perceptions of
what accounting, as a career or profession, will offer them. The findings also implied
that personal factors, reference factors, job-related factors and media/publicity factors
have the same level of influence on the students’ decisions in choosing accounting as
their course in college, regardless of their gender. But in terms of school category, the
data further shows that the level of influence of media/publicity factors on the decisions
of students is higher in students from the private schools than students from the public
schools
 
Keywords: BSA Program, accounting profession, motivation, personal factors,
reference factors, job-related factors, media/publicity factors.
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Introduction

The main objective of the Bachelor of Science in Accountancy (BSA) program is to provide
students with quality preparation for careers in accounting and related disciplines so they could contribute
intellectually and responsibly to the accounting profession, the business and academe, and the
community at large. With this objective, HEIs must produce graduates who have considerable
accounting knowledge, with the strong communication and analytical capabilities needed by the industry.

This study aims to uncover the students’ motivations in choosing accounting as a profession.
These factors influencing the decisions of the accounting students may be enhanced and reinforced to
attract more students to enroll in the BSA program. Cu (2016) of the Business Mirror, reported that the
Board of Accountancy (BOA) of the Professional Regulatory Commission recognizes the need for an
increase in the number of Filipinos who take up accountancy, in line with the increase in the demand for
the profession not only in the Philippines, but also in other countries. Mr. Joel L. Tan-Torres, chairman of
BOA, claims that there is a shortage in Filipino certified public accountants (CPAs) given the local and
overseas demand for more of these professionals.

Significance of the Study

The primary objective of this study is to determine the factors that influenced the students in
choosing accounting as their course. The results of this research are expected to provide reliable feedback
to the University administrators and professional institutions associated with the accounting profession.
Thus, findings of this study may be used as bases in developing and implementing better strategies to
attract more students to enroll in the BSA program.

Also, this can be a significant basis for initiating and implementing improvement in the BSA
offering. Additionally, it can serve as a reference point in refining the current programs and in designing
new programs that are addressing the perceptions of the students to a particular program, not necessarily
BSA.

Ultimately, it will be able to improve the quality of professional accountants needed by the
industry.

Research Questions

The main objective of this study is to determine the factors that motivated the first year students
who opted to enroll in the BSA program.

In the light of this major problem, the following specific problems were considered:
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1. What are the factors that influenced the students’ decision to enroll in the BSA program?

2. Are there significant differences between male and female students in factors that influenced
them to enroll in the BSA program?

3. Are there significant differences between public and private schools where the respondents
completed their senior high in factors that influenced them to enroll in the BSA program?

4. Which of the following factors has the highest consideration in students’ decision to enroll in
the BSA program:
4.1 personal factors.
4.2 reference factors,
4.3 job-related factors, and
4.4 media / publicity factors?

Scope and Limitations of the Tracer Study

This study was conducted during the first trimester of the school year 2019-2020. The
respondents of the study were the first year BSA students of one University in Bulacan enrolled during
the conduct of the study. With the use of questionnaires, data regarding the characteristics of the
graduates as to their gender, age, strand in senior high, general point average grade, and category of the
school where they completed their senior high were gathered, described and analyzed.

This study was also limited to the determination of the following factors that influenced them
why they enrolled in the BSA program: personal factors, reference factors, job-related factors, and
media/publicity factors.

Theoretical Framework

This study was anchored on the theory of motivation, namely the expectancy theory. According
to Gibson, Ivanchevich, Donelly and Konopaske (2012), motivation is a concept that describes one's
forces to start and direct one’s behavior towards a particular job. Meanwhile, as cited in the Management
Study Guide, the expectancy theory of motivation was proposed by Victor Vroom of Yale School of
Management in 1964. The theory states that the intensity of a tendency to perform in a particular manner
is dependent on the intensity of an expectation that the performance will be followed by a definite
outcome and on the appeal of the outcome to the individual.

The Expectancy theory also states that employee’s motivation is an outcome of how much an
individual wants a reward, the assessment that the likelihood that the effort will lead to expected
performance and the belief that the performance will lead to reward.
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As used by Harnovinsah (2017) in his study, the expectancy theory is the understanding of each
goal and the interrelation between effort and performance, between performance and reward. Therefore
an accounting student’s career choice is determined by the expectation of a career that he or she will
choose in terms of meeting their needs and the attraction it has for them. For example, according to him, a
student may be lured into a career by the expectation of a decent organizational reward, such as bonuses,
salary increases, or promotions. In other words, students expect their careers to provide what they want in
terms of salary, professional training, professional recognition, social value, work environment, labor
market considerations and personality in line with the concept of the social economic theory developed by
Venable (2011).

Conceptual Framework

Factors

1. Personal

2. References Decision to enroll

in the BSA Program
3. Job-related

4. Media/Publicity

Independent Variable Dependent Variable

Figure 1. Research paradigm of the study

As shown in Figure 1, the decision of the first year students why they enrolled in the BSA
program are dependent on four major factors that were chosen by the researchers which may lead and
influence them in choosing the program. These factors, based on the related literature and studies
reviewed by the researchers, are personal interests, references, job prospect and media or publicity.

Review of Related Literature

To enrich and broaden the researcher’s perception of the area under study, and to successfully
evaluate the study, the following related literature and studies were reviewed.

Ali and Tingi (2013) conducted a study that aimed to identify what factors that influence the
students to accept the offer of accounting as a major. The five major factors that have been chosen in this
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study which may lead and influence students’ perception in choosing the accounting program past
achievements, personal interests, job or income prospect, family and peers, and media. Among these
factors, only job prospect has the highest and significant influence on the students’ choice of accepting
the offer of accounting as a major.

In a study entitled “Factors Affecting the Study of Accounting in Nigerian Universities”, Odia
and Ogiedu (2013) found that personal factors and job-related factors such as student interest, prospects of
high paying job and performance in secondary school had stronger influence on the choice of accounting
by universities’ undergraduate in Nigeria. Although the referent factors were found to be less important
compared with the personal and job-related factors, but the male accounting students were discovered to
be more influenced by the referent factors than the female accounting students.

It was revealed in the study conducted by Harnovinsah (2017) that t ‘interest in accounting’ and
‘job opportunities in accounting’ have significant positive associations with the success in accounting
courses. On the other hand, the accounting “social status” factor in career offerings has a significant
negative association with students' performance. This may be due to the fact that, according to the him,
choosing a public accounting profession because of social status does not automatically mean that a
student will succeed in that field.

Another study about the factors influencing students’ choice of accounting as a major was
conducted by Alanezi, Alfraih, Haddad and Altaher (2016). Their study revealed that career opportunities,
prestige, and interesting subject are the most important reasons or factors that drove students to choose
accounting as major. The results also found that “to be with my friends” and “family advice” are found to
be least important factors in students’ decisions.

In his study, Umar (2014) examined the two major areas to assess the factors responsible for the
choice of career in accounting. These areas are related to ‘who’ and ‘what’ influenced the choice of career
in accounting. Parents, peer group and other relative tend to influence the choice of career. On other hand,
better salary, prestige and future prospects do motivate students in the choice of career in accounting. The
result of his study showed that although parents have influence on the choice of career of their children so
also other factors such as peer group, employer and relatives, but majority of the respondents believed
that self – desire is what actually influenced their choice of accounting. He also concluded that it is
understandable that personal interests of the students have more weight when taking a decision on career
choice in accounting.

The second aspect of Umar’s study sought to uncover ‘what’ motivated the students in their
choice of accounting. The major factors that motivated students in the choice of accounting were
measured using better salary, prestige and future prospects in the profession. The result showed that
future prospects was the driving force in the motivation of students to pursue career in accounting.

In another study that investigates the reasons that influence students career choices in
accounting, Uyar and Kuzey (2011) found that good job opportunities, interest in accounting field, and
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good fit with students’ abilities are the top three reasons of the students for choosing accounting as career
path.

In a study conducted by Ngu (2012), it was revealed that out of eleven factors deem to influence
the choice of accounting as a major subject, long term earning potential and good initial salary was found
to influence students most in choosing accounting as a major. This result shows that future economic
emancipation is taken into account in making current decision. This was followed by availability of jobs
which means that, majority of business students in various academic institutions major in accounting
because it has a variety of job opportunities. Based on his review of related literature, these two factors
are consistent with the findings of many other studies

Dibabe, Wubie, and Wondmagegn, (2015) also conducted a study that aimed to investigate
factors affecting students’ career choice in accounting. The researchers considered four important factors
which affect students’ career choice in accounting. These are intrinsic factors, extrinsic factors,
perceptions toward accounting profession, and other social factors. Under each of these factors, there are
important variables which lead students to choose accounting as a profession. Based on the result of the
study, from the intrinsic factors interest, ability, desire to run business in the future, and the need for
dynamic and challenging environment have a significant positive impact on students' choice of
accounting. From the extrinsic factors job opportunity, responsibility, and experience have a significant
positive impact on students' choice of accounting. But it was also found that social status has a significant
negative effect on students' choice of accounting.

The study also found that students’ perception toward the accounting profession following
established rule and stress has a significant negative impact on students’ choice of accounting. Under
other social factors, families’ influences has a significant positive effect on students’ choice of
accounting.

In 2018, Țicoi and Albu examined the motivations of choosing accounting as a profession.
They investigated the importance of seven groups of factors identified as determinants in choosing
accounting as a career: educational factors, personal factors, financial factors, social factors, intellectual
factors, relational and creative factors. Results of their study revealed that the most important group of
factors includes the intellectual motivations for selecting the accounting profession. On the second place
of importance are the relational plan factors such as interactional perspectives and communication, team
working and work conditions (comfort). They also found that the variables such as economic benefits,
job security and opportunities grouped as financial motivations in choosing accountancy as profession,
were ranked as third category of motivating factors. They believed that findings of their study are of
interest for the accounting profession and academia, being intended to guide the selection of efficient
instruments for improving the image and attractiveness of the accounting profession.

Rababah (2016) also assessed whether there is a positive relationship between personal interest,
job prospects, family members and peers, and media and the students’ choice of accounting a major. His
study revealed that there is a significant relationship between family members and peers and the students’
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choice of accounting a major. He believed that family members and peers may have an influence in the
students’ choice of the major. Based on the data he analyzed, it showed that there is no significant
relationship between the personal interest, job prospect and media and the students’ decisions.
Respondents of this study were accounting students of X university at UAE.

In another study conducted by Kumar ( 2017), it was found that financial factors such as income
& career opportunity are the most influential factors in selecting accounting major.

On the other hand, it was indicated in the study conducted by Hoai, Thi and Thanh (2016) that
factors that affect the choice of accounting major include the significant influence of acquaintances,
friends, teachers, and parents on the students’ choice of discipline. It was, then suggested that the
accounting professional organizations and educational institutions should promote introduction of
accounting programs and accounting work through talks, seminars on accounting profession to
disseminate relevant information about the role, function and a better understanding of the accounting
profession, not only for students but also for parents, consultants, teachers and the public. They also
concluded that, the perceptions of job stability and job availability after graduation, and job advancement
make students more likely to choose the accounting major.

Macionis (2010), in his book, explained that mass media factor is also a significant agent in
affecting the decisions of the students in selecting their course in college. It was discussed that asides
from the influence of the family members on determining the choice of course among the students, mass
media also showed significant influence.

Also in another book, authored by Linda (2000), it was explained how the media influences the
students’ choice of major when they enter in college. She stated that media in the form of television,
advertisement, internet and others has significant impact on the behavior of students, because students
usually browse through media to access information about universities, courses offered and the potential
fields before choosing their major.

Methodology

Research Design

The researchers used the descriptive method of research which, according to Ariola (2006), is
used to analyze, interpret and report the present status of the subject matter. It is applicable in big
sample or larger population. It also requires the use of questionnaire or other instruments to generate
data prepared by the researcher. Data must be organized and presented systematically so that valid and
accurate conclusions may be drawn from them.

The descriptive method of research was employed in this study to gather information about the
factors that influence the decision of the first year college students to enroll in the BSA program. The
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study, therefore involved the collection of data using questionnaire in order to answer questions
concerning the decision respondents in taking up Accountancy.

The Respondents and Sampling Procedure

Table 1
Respondents of the Study

No. Students No. Students Percentage

Sections
Enrolled Responded (%)
Block 1 43 43 100.00
Block 2 39 39 100.00
Block 3 43 41 95.35
Block 4 39 35 89.74
Total 164 158 96.34

Table 1 shows the total number of first year BSA students per block section who are officially
enrolled in the subject Integrated Accounting during the first semester of school year 2019-2020. It can
also be seen in the table the 158 students who responded to the researchers’ request to participate in the
study. The researchers then used these 158 or 96.34% of the total BSA first year students as the
sample size of the study.
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Table 2
Frequency and Percentage Distribution of the Respondents’ Profile in Terms of Age, Gender, Strand, ,
Category of School Where They Completed Their Senior High, Grade 12 Average Grades
 
Profile f %
Age (years)
17 29 18.35
18 103 65.19
19 23 14.56
20 2 1.3
23 1 0.6
Total 158 100.00
Gender
Male 35 22.15
Female 123 77.85
Total 158 100.00
Strand
ABM 141 89.24
GAS 10 6.33
STEM 2 1.3
ICT 1 0.63
N/A 4 2.5
Total 158 100.00
Senior High School
Public 32 20.25
Private 126 79.75
Total 158 100.00
Grade 12 Average Grade
85 – 87 2 1.27
88 – 90 24 15.19
91 – 93 53 33.54
94 – 96 67 42.41
97 – 99 12 7.59
Total 158 100.00

Table 2 shows that there are 29 (18.35%) respondents whose age is 17 years old, the youngest
and the oldest is 23 years old, with only 1 respondent. The average age of the respondents is 18 years
old.

In terms of gender, the BSA program is dominated by female students with 77.85% while the
male group consists of 22.15%. This finding is consistent with an article written by Miller (2018) saying
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that in regions such as Asia Pacific and the developing world in particular, the vast majority of entrants
into the accountancy profession are now very much tipped in favour of females. The growing numbers of
women accountants and their ever growing influence is perhaps most keenly evident among students and
members of Association of Chartered Certified Accountants (ACCA) in Singapore, where a staggering
75% are estimated to be female.

Miller also reported that Grant Thornton International research has found that the Philippines has
the greatest percentage of women in senior management (47%), compared to the global average of less
than a quarter. The International Labor Organization also says the ratio of women to men in executive
jobs in the Philippines is the highest in the world. The Department of Labor and Employment’s Bureau of
Labor and Employment Statistics for Filipino women has echoed this phenomenon, noting that women
have steadily been outnumbering men in executive positions in recent years. There are more female than
male professionals in accountancy, where approximately 69% are female.

Accounting, Business and Management or ABM is a track in academic strand in senior high
school. This track is for those students who plan to take up business courses and accountancy in college,
but Table 2 reveals that there are 17 or 10.76% of the respondents who are non-ABM but opted to enroll
in the BSA program. Out of the 17 non-ABM students, 10 of them took the General Academic Stand
(GAS) which is designed for those students who are not decided yet on what course they want to take in
college.

The table also shows that there are two (2) respondents who took the Science, Technology,
Engineering and Mathematics (STEM) strand, especially designed for the students who will take
Engineering courses.

It can also be seen from the table that majority (79.75%) of the respondents are senior high
school graduates from private schools and 20.25% are from public schools. This indicates that most of
the grade 12 completers from the public schools opted to continue their college education in government
or state colleges and universities.

In terms of the academic grades of the respondents in their Grade 12 level, it appears that exactly
50% of them have a grade point average (GPA) of 94% and above which can be interpreted as excellent.
Overall, the general average grade of the respondents is 93.30%.

Instrument

The questionnaire, developed by the researchers based on a number of related studies they
reviewed, was the main instrument used for data gathering. Modifications were made and delimited to
few questions to obtain pertinent information and data about the factors that influenced their decision to
take up BSA as their course in college.
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Questionnaire included demographic information about the student-respondents in terms of their
gender, age, strand in senior high, general point average grade, and the category of the school where
they completed their senior high whether it is public or private school.

Included also in the questionnaire are information about the major group of factors affecting their
decision in choosing the course or program in college. These factors consist of personal interest,
references, job-related and media or publicity.

Data Analysis and Statistical Treatment

The data collected from the questionnaire were organized, tabulated, analyzed and treated
statistically using percentage (%) , weighted mean and independent t-test.

The researchers also made use of Likert Scaling Techniques to compute the frequency
responses of the respondents. With regards to the different factors that inspired the respondents why
they enrolled in the BSA program, the mean responses were interpreted using the following scale:

Range of Mean Values Scale Value Verbal Interpretation

4.20 – 5.00 5 Strongly Agree / Very High Influence
3.40 – 4.19 4 Agree / High Influence
2.60 – 3.39 3 Undecided / Neutral
1.80 – 2.59 2 Disagree / Low Influence
1.00 – 1.79 1 Strongly Disagree / Very Low Influence

To test if there are significant differences between male and female students in factors that
influenced them to enroll in the BSA program, the independent t-test was used.

The same statistical tool was used to measure if there are significant differences between
public and private schools where the respondents completed their senior high in factors that influenced
them to enroll in the BSA program.
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Results and Discussions

This part of the study deals with the presentation, analysis and interpretation of data to determine
the different factors that inspired the first year students to enroll in the BSA program.

Table 3
Weighted Mean and Verbal Interpretation of the Personal Factors that Influence the Students’ Decision
to Enrol in the BSA Program.

Weighted Verbal
Personal Factors Rank
Mean Interpretation
This is my dream. 4.11 High influence 4
I like to answer questions in figures. 3.69 High influence 8
I would enjoy being an Accountant. 4.23 Very High influence 3
I like accounting and it is my personal interest. 4.01 High influence 5
I would find accounting as very interesting field. 4.30 Very High influence 2
I can do better in calculation/working with numbers. 3.75 High influence 7
My foundation studies in senior high school are related to my course. 4.34 Very High influence 1
I always performed well in my academics during senior high school. 4.01 High influence 5
I always got good grades in math or accounting during my senior high school. 3.82 High influence 6
Grand Weighted Mean 4.03 High Influence

As can be seen in Table 3, and as expected, the number one reason why respondents decided to
enroll in the BSA program is entirely associated with the foundation of their studies in senior high school
(x̅ = 4.34) which is the ABM strand. Finding accounting as a very interesting field (x̅ = 4.30) and to
enjoy being an Accountant (x̅ = 4.23) are the other top factors with a very high influence on the decision
of the respondents in taking up BSA as their course in college.

It may also be noted from the table that most of the respondents do dream to enroll in the BSA
program (x̅ = 4.11) and it has high influence on their decision to take up the course. It is therefore safe to
say that, with a weighted mean of 4.11, there are still those who enrolled in the BSA program not because
it is their dream, but because other factors have influenced them in taking up Accountancy.

Data from the table also reveals that the other factors with high influence on the decision of
the respondents why they opted to enroll in the BSA program are: it is their personal interest (x̅ =
4.01), they always got good grades in math or accounting during their senior high school (x̅ = 3.82), and
they can do better in calculation or working with numbers and figures (x̅ = 3.75)

Overall, with a weighted mean of 4.03, personal factors have a high influence on the decision of
the respondents in taking up BSA program as their course in college. This finding is almost the same with
the finding of the study conducted by Odia and Ogiedu (2013), using undergraduates of accounting in
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Nigerian universities. Their finding showed that personal factors have a very high influence on students’
choice of accounting.

Table 4
Weighted Mean and Verbal Interpretation of the Reference Factors that Influence the Students’ Decision
to Enrol in the BSA Program.

Weighted Verbal
Reference Factors Rank
Mean Interpretation
I want to be with my friends. 2.16 Low Influence 6
My parents wanted me to choose accounting course. 3.15 Neutral 1
My friends encouraged me to take accounting course. 2.44 Low Influence 3
My brother/sister encouraged me to take accounting course. 2.03 Low Influence 7
My former teacher suggested that I should take accounting course. 2.36 Low Influence 5
My parent’s occupation motivated me to choose accounting course. 2.61 Neutral 2
My parent’s educational background influenced me to choose accounting course. 2.39 Low Influence 4
Grand Weighted Mean 2.45 Low Influence

It may be noted from the table that, overall, reference factors have low influence on the decision
of the students in taking up accounting as their course in college. With this finding, it may be inferred
that respondents, usually millennial, are not highly influenced by other people in making decisions. This
finding is consistent with the one conducted by Alanezi, Alfraih, Haddad and Altaher (2016) where “to be
with my friends”, “family advice”, and “friend’s advice” were found to be the least factors influencing
the decisions of accounting students in the College of Business Studies in Kuwait.

In another study, Umar (2014) examined the factors that influence career choice in accounting
among Nigerian university students: parental influence, self – desire and other factors. The result showed
that although parents have influence on the choice of career of their children so also other factors such as
peer group, employer and relatives. Umar’s study revealed that majority of the respondents believed that
self – desire is what actually influenced their choice of accounting with the highest percentage of 76.4%;
other factors (12.7%); and parental influence, with the lowest percentage of 10.9%. Umar concluded
that personal interests of the students have more weight when taking a decision on career choice in
accounting.

In their study that investigated the reasons that influence students’ career choices in accounting,
Uyar and Kuzey (2011) also found that, among nine (9) factors, “family influence” ranked number five
reason in choosing accounting as a course in college, and at the bottom is the “influence of friends and
relatives”. The study used the accounting students of a Turkish university as the respondents.
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Table 5
Weighted Mean and Verbal Interpretation of the Job-related Factors that Influence the Students’
Decision to Enrol in the BSA Program.

Weighted Verbal
Job-related Factors Rank
Mean Interpretation
The accounting profession is well respected. 4.58 Strongly Agree 2
There will be more jobs available for accounting graduates. 4.55 Strongly Agree 3
Accounting is a field with a very broad exposure to business. 4.62 Strongly Agree 1
Being an accountant brings a lot of prestige and social status. 4.15 Agree 6
I can get a high paying job if I graduate with accounting degree. 4.47 Strongly Agree 5
I believe accounting is a profession in par with medicine and law. 3.89 Agree 8
I believe it can provide me with a better career life and job security. 4.58 Strongly Agree 2
There will always be a great job market demand for accounting graduates. 4.49 Strongly Agree 4
I want to work independently and put up my own company related to accounting. 4.05 Agree 7
Grand Weighted Mean 4.37 Strongly Agree

Job-related factors are considered to be the perceptions of the respondents that influence and
motivate them in choosing accounting as their career path in college.

Among the nine (9) items under job-related factors, students strongly believe that accounting is
a field with a very broad exposure to business, with the highest weighted mean of 4.62. This is followed
by their belief that accounting profession is well respected (x̅=4. 58) and it can provide them with a
better career life and job security (x̅=4. 58).

BSA students also strongly believe that there will be more jobs available for accounting
graduates (x̅ =
4.5 5) ; there will always be a great job market demand for accounting graduates (x̅=4. 49) ;
and they can get a high paying job if they graduate with accounting degree (x̅= 4.47). These are
perceptions of the students about accounting profession that could also influence them in choosing the
same profession.

Uyar and Kuzey (2011) also found that, among nine (9) factors, good job opportunities ranked
number one as the students’ reason for choosing accounting.

Findings of the present study are also consistent with the one conducted by Odia and Ogiedu
(2013) where “broad exposure of accounting to business” is also found to be the number one among job-
related factors influencing the decisions of the accounting students.
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Table 6
Weighted Mean and Verbal Interpretation of the Media/Publicity Factors that Influence the Students’
Decision to Enrol in the BSA Program.

Weighted Verbal
Media/Publicity Factors Rank
Mean Interpretation
School fairs and programs influenced me to choose accounting course. 3.09 Neutral 2
Advertisement/promotional information/social media made me aware of the course. 2.82 Neutral 3
The information from the school’s website ignited my interest in accounting. 3.25 Neutral 1
I received letters from various institutions which convinced me to take BSA program. 2.20 Low Influence 5
The banners along the roads about the accounting course offered by the school
2.73 Neutral 4
motivated me in choosing accounting.
Grand Weighted Mean 2.82 Neutral
 
Macionis (2000), as cited by Ali and Tingi (2013), included mass media as a factor with
significant influence on the students choice of major. He stated that besides the influence of the family on
determining the choice of course among students, mass media also showed significant influence. But the
results of the study conducted by Ali and Tingi showed that media and publicity do not have a significant
relationship with the students accepting the offer in accounting program.

The results of the present study show that students’ decisions for enrolling in the BSA program
are not completely influenced by the media or publicity factors having a weighted mean of 2.82, verbally
interpreted as neutral. It can be noted from the table that information from the school’s website ignited
the students’ interest in accounting. Although it has a weighted mean of 3.25 (neutral), but it is the
highest among the media/publicity factors. Also, it should never be ignored that, there are 25 students or
15.82% of the total respondents who are highly influenced by the school’s website offering and
promoting accounting course.

Second in ranking is the fairs and programs being conducted by the schools that influenced the
respondents to choose accounting course. Although it has a weighted mean of 3.09 (neutral), but again,
there are 20 students or 12.66% of the respondents who are highly influenced by this factor, school fairs
and programs.

There are also 20 students or 12.66% of the respondents who are highly influenced and
motivated by the banners they see along the roads about the accounting course offered by the school.
This made them choose accounting as their course in college.
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Table 7
Overall Weighted Mean and Verbal Interpretation of the Major Group of Factors that Influence the
Students’ Decision to Enrol in the BSA Program.

Factors Weighted Mean Verbal Interpretation Rank

Personal 4.03 High Influence 2
References 2.45 Low Influence 4
Job-related 4.37 Very High Influence 1
Media/Publicity 2.82 Neutral 3
Grand Weighted Mean 2.82 Neutral

It shows in Table 7 that job-related factors ranked number 1 that influenced the respondents’
decisions in choosing Accounting. These job-related factors are the students’ perceptions of what
accounting, as a career or profession, will offer them. This is consistent with the results of the study
conducted by Ali and Tingi (2013) where only job prospect factors have a significant influence over the
students’ decision to opt for accounting.

It also appears that reference factors, with the lowest weighted mean among the four groups of
factor, have low influence on the BSA students’ decisions. The data proves that students put higher
considerations to personal and job-related factors than the suggestions of other people in pursuing
accounting as their career path. Findings suggest that respondents follow their own personal choice and
desire, and believe to what accounting has to offer as a profession.

Table 8
T-Test Between Male and Female Students for the Individual Factors that Influenced them to Enroll in
the BSA Program

Group Statistics
Gender N Mean Std. Deviation Std. Error Mean
Personal male 35 4.10 .46 .08
Factors female 123 4.00 .62 .06
Reference male 35 2.51 .93 .16
Factors female 123 2.73 .80 .07
Job Related male 35 4.24 .58 .10
Factors female 123 4.41 .49 .04
Media male 35 2.71 .96 .16
Publicity
female 123 2.81 .93 .08
Factors
 17
 
Table 9
Independent Samples Test Between Male and Female Students for the Individual Factors that Influenced
them to Enroll in the BSA Program

Independent Samples Test

Levene's Test
for Equality of t-test for Equality of Means
Variances
95% Confidence
Sig. (2- Mean Std. Error Interval of the
F Sig. t df
tailed) Difference Difference Difference
Lower Upper
Equal variances
4.02 .05 .85 156 .40 .095 .11 -.13 .32
Personal assumed
Factors Equal variances not
.10 72.96 .32 .095 .09 -.095 .29
assumed
Equal variances
2.65 .11 .51 156 .61 .080 .16 -.23 .39
Reference assumed
Factors Equal variances not
.46 49.14 .64 .080 .17 -.27 .43
assumed
Equal variances
.87 .35 -1.78 156 .08 -.175 .10 -.37 .019
Job Related assumed
Factors Equal variances not
-1.63 48.94 .11 -.175 .11 -.39 .041
assumed
Equal variances
Media .01 .92 -.58 156 .56 -.10 .18 -.46 .25
assumed
Publicity
Equal variances not
Factors -.57 53.17 .57 -.10 .18 -.47 .26
assumed

To determine whether the mean of male students differ from the mean of the female students in
factors that influence them in choosing accounting course, independent sample T test is performed.

Data in Table 9 shows that the values of sig. (2-tailed) for the four major groups of factors are
higher than .05. Therefore, it is safe to say that there is no significant difference between male and female
students in factors that influence them in enrolling in the BSA program. It implies that personal factors,
reference factors, job-related factors and media/publicity factors have the same level of influence on the
students’ decisions in choosing accounting as their course in college, regardless of their gender.

Somehow, this is not consistent with the findings of the study conducted by Alanezi, Alfraih,
Haddad and Altaher (2016) where they found that “to be with my friends‟ factor has a stronger influence
on males than on females in choosing an accounting major. This result, which according to them, might
be attributed to the fact that the culture of Kuwaiti society in general is conservative. Thus, friendships
among males in Kuwaiti society are considered to be stronger than among females, whose
friendships are limited.

Odia and Ogiedu (2013) also found that there are significant differences between male and
female student in respect of the influencing factors as parents, friends and parent’s occupation. Findings of
 18
 
their study indicated that the male students were more influenced than their female counterparts by these
factors such as parents, parent’s occupation, friends, teachers fellow students and counselors.

Table 10
T-Test Between Public and Private Schools for the Individual Factors that Influenced the Students to
Enroll in the BSA Program

Group Statistics
School N Mean Std. Deviation Std. Error Mean
Personal public 32 4.07 .55 .09
Factors private 126 4.02 .60 .05
Reference public 32 2.42 .81 .14
Factors private 126 2.45 .84 .07
Job Related public 32 4.27 .59 .10
Factors private 126 4.40 .49 .04
Media public 32 2.48 .79 .14
Publicity
private 126 2.87 .95 .085
Factors

Table 11
Independent Samples Test Between Public and Private Schools for the Individual Factors that
Influenced the Students to Enroll in the BSA Program

Independent Samples Test

Levene's Test
for Equality of t-test for Equality of Means
Variances
95% Confidence
Sig. (2- Mean Std. Error Interval of the
F Sig. t df
tailed) Difference Difference Difference
Lower Upper
Equal variances
.41 .53 .49 16 .63 .06 .12 -.17 .29
Personal assumed
Factors Equal variances not
.52 52.33 .60 .06 .11 -.16 .28
assumed
Equal variances
.088 .767 -.178 156 .86 -.03 .16 -.35 .29
Reference assumed
Factors Equal variances not
-.182 49.29 .86 -.03 .16 -.35 .29
assumed
Equal variances
.17 .68 -1.3 16 .21 -.13 .10 -.33 .07
Job Related assumed
Factors Equal variances not
-1.14 42.74 .26 -.13 .11 -.36 .099
assumed
Equal variances
Media 2.08 .15 -2.11 156.00 .04 -.39 .18 -.75 -.022
assumed
Publicity
Equal variances not
Factors -2.37 56.35 .02 -.39 .16 -.71 -.06
assumed
 19
 
As can be seen in Table 11, the value of sig.(2-tailed) for the media/publicity factors is less
than .05, therefore, significant difference exists between the public and private schools where the
respondents completed their senior high. The data further shows that the level of influence of
media/publicity factors on the decisions of students to enroll in the BSA program is higher in students
from the private schools than students from the public schools.

It may be concluded therefore, that personal factors, reference factors, and job-related factors,
with sig.(2-tailed) values higher than .05, have the same level of influence on the students’ decisions in
choosing accounting, no matter where the respondents completed their senior high.

Conclusion and Recommendations

Based on the foregoing discussions, it was found that majority of the first year BSA students
enrolled during the first trimester of school year 2019-2020 are female (77.85%). This finding is
consistent with an article written by Miller (2018) saying that in regions such as Asia Pacific and the
developing world in particular, the vast majority of entrants into the accountancy profession are now very
much tipped in favor of females.

As expected, the number one reason why respondents decided to enroll in the BSA program is
entirely associated with the foundation of their studies in senior high school which is the ABM strand.
The general point average grade of the respondents is 93.30% and it was revealed in a study conducted
by Umar (2014) that if students perform very well in the secondary school subjects, they are likely to
choose accounting when applying to the universities.

It was also found that, overall, reference factors have low influence on the decision of the
students in taking up accounting as their course in college. With this finding, it may be inferred that
respondents, usually millennial, are not highly influenced by other people in making decisions. But, it
further reveals that among the seven items under personal factors, “parents’ choice of accounting for their
sons/daughters” ranked number one but with verbal interpretation of neutral only.

The researchers also concluded that job-related factors have a very high influence and motivation
in choosing accounting as the career path of the respondents. The respondents also believe that
accounting is a field with a very broad exposure to business, accounting profession is well respected and
it can provide them with a better career life and job security. Findings of the present study are
consistent with the one conducted by Odia and Ogiedu (2013) where “broad exposure of accounting to
business” is also found to be the number one among job-related factors influencing the decisions of the
accounting students.

The results of the present study show that students’ decisions for enrolling in the BSA program
are not completely influenced by the media or publicity factors, but data reveal that information from the
school’s website ignited the students’ interest in accounting. Although the result is verbally interpreted as
neutral only, but it has the highest mean among the items under media/publicity factors. It should not be
 20
 
discounted therefore, that there are still a number of students who are strongly influenced by the
school’s website offering and promoting accounting course. It should also be noted that banners along the
road about accounting course offered by the schools also strongly influenced a number of the
respondents in choosing accounting course.

Using independent sample T test, it was found that personal factors, reference factors, job-related
factors and media/publicity factors have the same level of influence on the students’ decisions in choosing
accounting as their course in college, regardless of their gender. It is not consistent with the findings of
the studies conducted by Alanezi, Alfraih, Haddad and Altaher (2016) and Odia and Ogiedu (2013) where
they found that male students were more influenced than their female counterparts by the factors such as
parents, parent’s occupation, friends, teachers fellow students and counselors.

Finally, findings of the present study disclosed that the level of influence of media/publicity
factors on the decisions of students to enroll in the BSA program is higher in students from the private
schools than students from the public schools. Other group of factors under personal, reference and job-
related have the same level of influence on the students’ decisions in choosing accounting, no matter
where the respondents completed their senior high.

Based on the foregoing conclusion, the following recommendations are being proposed:

1. It was found that decision of the students in taking up Accounting is highly dependent on their
perceptions about the field of accounting. Thus, there should be a general awareness among pre-
university students on the career opportunities for accounting graduates. It must be highlighted that
accounting is a profession that is well respected, a field with a broad exposure to business and that more
jobs are available for accounting graduates. This is also a profession that can provide them with a better
career life and job security.

2. The information that pertains to the career opportunities for accounting students must be
reinforced and supported by success stories of various personalities, specifically the University’s
accounting graduates, their career profile as well as their contributions to their respective organizations
and society as a whole.

3. The University should continue and strengthen its activities inviting pre-university students to
attend the various programs as a form of advertisement. It can also intensify its publicity/media
campaign to encourage pre-university students to enroll in the BSA program.

4. Students should be given additional opportunity and exposure to interact with relevant
professional bodies so as to get acquainted with the status of the accounting profession.

5. The University should continue its counseling activities to help the students in the choice of
their courses.
 21
 
6. Future researchers may conduct a follow up study and extend the scope of the study to
include other variables, courses and other schools. Doing this could validate the results of this study and
explore whether these outcomes can be generalized.

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