Asian Review of Accounting

Factors influence students' choice of accounting major in Cambodian universities

Lim Chhoung Tang Cheaseth Seng
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Lim Chhoung Tang Cheaseth Seng , (2016),"Factors influence students' choice of accounting major in Cambodian
universities", Asian Review of Accounting, Vol. 24 Iss 2 pp. -
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 1. INTRODUCTION
Since the general election in 1993, there has been gradual and remarkable development in all
sectors of Cambodian economy. According to the World Development Indicator (WDI) by
World Bank, the annual Gross Domestic Product (GDP) growth of Cambodia was 5%, 6.69%,
and 7.4% in 1998, 2006, and 2013 respectively. More and more companies have set up and
this trend is continuing. For instance, according to the annual report of the Nation Bank of
Cambodia (2013), the number of commercial banks operating in 2008 was 24, and the number
soared to 31 in 2011. At the end of 2013, there were 35 commercial banks operating in
Cambodia. The number of microfinance institutions was 18 in 2008 and later surged to 35 in
2011. Looking at the growth of SMEs, there were 25,958 registered enterprises in 2003 and
the number increased to 28,747 by the end of 2005 (Baiy, 2008).

Against this backdrop and to further foster growth the Cambodian economy needs to have,
among other things, accountability, legal framework, and a transparency of accounting and
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tax reporting. For the accounting and tax reporting purposes, the Royal Government of
Cambodia (RGC) has encouraged students to pursue studies and gain accounting degree with
the hope that there will be more qualified accountants in Cambodia. According to the
Ministry of Economy and Finance (MEF), the RGC has given scholarships each year to
students to pursue accounting degree or Association of Chartered Certified Accountants
(ACCA) qualification since 2009.

Similarly, large international audit firms and local accounting and auditing firms, including
KPMG, PwC, and Ernst &Young, which are currently operating in Cambodia, also promote
and need qualified accountants (The Cambodia Daily, 2002). In the last decade, the
employees of these firms are mostly foreigners, but there has been an increase in small
proportion of Cambodian nationals taking over the positions (Seng, 2009). However, there are
still foreign qualified accountants and in some cases qualified accountants are brought in from
overseas to perform engagements then return back upon task completion.

To meet this challenge of changes in both the economic situation and business environment,
two accounting institutions were created in 2002 with the hope of promoting accounting
education and facilitating the accounting profession. The National Accounting Council
(NAC), under the supervision of the MEF, is the accounting regulatory body whose role is to
develop conceptual frameworks and to revise accounting standards (Bopha, Yapa, and Jacobs,
2007). Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA), an
independent body, is another institution, which is solely responsible for organizing accounting
training, promoting and defending the status and the interest of the accounting profession
(Seng, 2009).

During the French colonial period, there was no accounting profession in Cambodia, and
followed by the fact that most intellectuals were killed during the late 1970s. There was no
schools teaching accounting from 1975 to 1979 in Cambodia, and there was no professional
accounting body. Different from professional accounting body in other countries, which is
financially independent from the state, the accounting professional body (KICPAA) in
Cambodia still receives funding from government. More significantly, this professional
accounting body is still young and inexperienced. This has hampered the development of
accounting profession in Cambodia (Yapa, Jacobs, and Huot, 2007).

1
 In Cambodia, the salary of staff working in the accounting profession such as accountants and
auditors appears to be exceptionally low. According to the survey conducted by CamEd
Business School (2014), it is reported that accountants working in a private sector with four
years working experience have an average salary of about $450 monthly while those with six
years experience have an average salary of around $574 per month. Moreover, it is reported
that senior accountants who work in an audit firm with six years of working experience have
an average salary of around $430 per month.

Although NAC and KICPAA were created and are working continuously, there seems to be
inadequate number of students enrolling in accounting major in universities. Despite the
growing demand of qualified and professional accountants, the majority of students are still
not aware of and instead concentrate on other fields of study. Consequently professional
accounting bodies, including NAC and KICPAA, and academic institution are concerned
with this status quo and are left with questions on how to persuade students to choose
accounting discipline so that the demand from the market and the supply of qualified
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accountants are balanced. Paolillo and Estes (1982) in their studies concluded that to inspire
young minded individuals to choose accounting as a major requires a knowledge of factors
that could possibly affect their decision.

Prior studies have been conducted to ascertain the possible influential factors. Sugahara and
Boland (2009), in a study on factors influencing Japanese tertiary business students’
vocational choice, have concluded that intrinsic value was the most significant influence on
students’ career choices. Students’ career choice in return determines the students’ choice of
major. Intrinsic value according to Felton et al. (1994) is defined as the factor pertaining to
individuals’ contentment obtained from jobs, which in turn allows individual to be creative
and autonomous in the working environment. Their studies did not go further to examine
other factors that may also be associated with students’ decisions. Tan and Lasward (2009) in
their studies on understanding students’ choice of academic major indicated that a high
proportion of accounting students decide what major they should choose prior to university.
Students decided their major at their high school level. However, their studies did not suggest
whether students changed their decision once they were in the university level.

Some studies attempt to use theoretical framework as a model to explain students’ decision-
making process. Kaynama and Smith (1996), for example, used the theory of reason action
(TRA) as a model and included four factors as variables to predict the major selection.
Among the four factors—job satisfaction, interest in the subject, availability of job, and
money, they reported that job satisfaction and interest in the subject were the most influential
factors. A different modelling framework has also been used. For instance, Strasser, Ozgur,
and Schroeder (2002) used the theory of Analytical Hierarchy Process (AHP) to scrutinize
choice of major in decision-making process. This theory has proven to yield a similar
prediction as that of the TRA.

Some researchers have extended their studies to the theory of planned behaviour (TPB) that
was developed by Ajzen in 1988. This theory has been used as a conceptual model in
understanding how intentions and behaviour affect decision-making process, which predicts
that the desired behaviour of an individual (referred to as result) depends on a particular
intention (referred to as action). Cohen and Hanno (1993) in their studies using the theory of
planned behaviour revealed that outcomes, social pressure, and behavioural control are the
determinant of choosing a major. Findings from their studies showed agreement with the
theory of planned behaviour.
2
 No prior research has been conducted to combine all the possible factors for analysis. This
paper places great emphasis on finding the relative importance of criteria used to choose an
accounting major. Four main factors, which are Guidance, Career expectation, Perception and
Personal Characteristic, will be used as influential factor variables followed by various
attributes under each variable. Also, this paper attempts to extend previous studies that were
conducted only overseas, including Australia, New Zealand, Canada and Japan, into the
Cambodian context. The study provides essential information to international academic
institutions on which factor is to be focused on among all the influential factors should they
want to attract more Cambodian students to pursue a degree in Accounting in their respective
institutions.

2. THEORETICAL FRAMEWORK
Fishbein and Ajzen (1975) developed a theory called reasoned action, which focused on an
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individual’s intention, perception, behaviour and outcomes. Ajzen (1988) expands the theory
of reasoned action to the theory of planned behaviour (TPB), which has been used to study
human behaviour and predict human behaviour such as choice of career and job seeking
behaviour. The theory provides a theoretical model of behaviour that appears appropriate for
the analysis of student choices.

The theory of planned behaviour concluded that people perform actions based on their
intentions and perceptions of their behavioural control (Ajzen, 1988). The model focuses on
attitude, subjective norms, behavioural control, intention and behaviour. The simple rule is
that the stronger the intention to engage in behaviour, the more likely should be its
performance. Figure 3.1 summarizes the concept of the theory of planned behaviour into a
diagram format.

Attitudes

Subjective Behaviour
Intention
Norm

Perceived
behavioural
Control

Figure 2.1: Summary of the theory of Planned Behaviour by Ajzen (1988)

The theory of planned behaviour contains three prominent independent components, which
are attitude, subjective norm, and perceived behavioural control. Attitude refers to the degree
to which a person has desirable or undesirable evaluation of the behaviour. It reflects the level
to which an individual has a positive or negative perception of the behaviour. Subjective norm
refers to the perceived social pressure on an individual and whether they should perform or
should not perform the behaviour. It often postulates that individual’s intention to perform
3
 behaviour depends on influence from friends, families, and others. The perceived control
behaviour means the perceived ease or difficulty of performing the behaviour, which often
involves past experience, anticipated impediments and obstacles. It also associates with
individual’s capability and confidence to overcome challenges.

According to the theory, if the attitude, subjective norms with respect to a behaviour, and
perceived behavioural control are favourable, an individual intention to perform the behaviour
is stronger. The level of importance that attitude, subjective norm and perceived behavioural
control affect the prediction of intention to perform a particular action varies across behaviour
and situations.

3. LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT

Many studies have been undertaken to determine the possible factors that influence students’
decision to choose a particular field of study. Among all fields, students’ decision to choose
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accounting major has always been one of the top priorities for researchers. Previous studies
include both theory-based and non-theory-based. Some researchers have gone further to focus
on students’ perception on accounting profession and accounting courses they first study.
These prior studies on factors influencing students ‘choice of study can be grouped into the
below influential factors.

3.1 Guidance Factor

In a decision making process, students may be influenced by parents, relatives, high school
teachers, or friends. Therefore, several studies were conducted to examine whether guidance
factors affect students’ decision to major in accounting. Those previous studies included
parents, peer, high school teacher, academic professor, and member of the profession. Results
from those studies appear to be mixed. Some studies have shown that parents, peers,
instructors, and government are significant factors in a decision making process, whereas
some studies showed a contrasting result.
Paolillo and Estes (1982) reported in their studies that parent influence and peer influence
were less significant. Mauldin, Crain, and Mounce (2000) indicated in their findings that
parents have a strong influence on students’ choice. Gul, Andrew, and Ismail (1989) found
that parental and peer influence is considered as a factor affecting choice in selecting a major.
Tan and Fawzi (2006) in their studies on students’ beliefs, attitudes, and intentions to major in
accounting concluded that parents have a strong impact on students’ decision to major in
accounting. However, Friends did not influence choice of major according to Congelosi,
Condie, and Luthy (1985). Hermanson and Hermanson (1995); Malgwi, Howe, and Burnaby
(2005) in their studies concluded that friends, parents, and high school teachers have a lower
degree of influence over students’ choice.

Research undertaken by Albrecht and Sack (2000) suggested that university professors affect
students’ decision to choose accounting as a major. Also, study conducted by Brown (1994)
indicated that the greatest influence in establishing interest among students is accounting
faculty and accounting classes. This implies that accounting faculty including dean and
academic professors have important roles that may influence young, talented individuals to
pursue an accounting degree. On the basis of the previous studies, this paper hypothesizes that

H1: There is a positive relationship between students’ choice of accounting major and
guidance factor.

4
 3.2 Career Expectation Factor
It is true that once students decide to choose any majors, they need to think about their future
including career path and salary that they will be receiving. Thus, analysis of the previous
studies could not have been completed without careful scrutiny of career expectation.
Findings from previous studies have always been consistent with regards to career expectation
and choice of major. Past research used high earning potential, job availability, good initial
salary, security of employment, opportunity to be promoted, and flexibility in career option as
motivating factors to choose accounting major.

Auyeung and Sands (1997) in their studies on factors influencing accounting students’ choice
reported that accounting students’ fields are strongly affected by earning potential and job
market opportunity. Students’ decisions are mostly influenced by earnings potential, job
availability, or opportunities to be promoted faster (Inman, Wenzler, Wickert, 1989; Adams,
Pryor, and Adams, 1994; Lowe and Simons, 1997). Moreover, a research conducted by Lowe
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and Simons (1997) indicated that future earning is the most influential factor for accounting,
finance and management majors.

Many studies have shown that job satisfaction is perceived as the most important reason when
deciding to choose major. Mauldin, Crain, and Mounce (2000) concluded that students’
decision to choose any major depends greatly on financial factors and social prestige. More
significantly, Lower and Simons (1997) concluded that the opportunity to earn a lot of money
influences students’ choice. It means students are likely to choose a major that allows them to
earn a high income. Paolillo and Estes (1982) concluded in their studies that availability of
employment is the most important factors. Most findings agree that career expectation
influences students’ decision to choose accounting major. Taken into consideration all the
findings from the prior studies, the paper hypothesizes that

H2: There is a positive relationship between students’ choice of accounting major and
career expectation factor.

3.3 Perception Factor

The first university accounting course is considered to be the most influential course due to
the fact that it helps shape how students decide their major later in their academic studies.
Whether students are willing to choose accounting as a major or whether students are
discouraged from choosing accounting major depends largely on how they perceive their
introductory accounting course. Therefore, it is significant that the content of an introductory
accounting course is well designed should schools want to attract more potential accounting
students. Mauldin, Crain, Mounce (2000) findings suggested that uninteresting contents might
discourage students from choosing accounting major. Saeman and Crooker (1999) in their
studies on factors affecting students’ choice of major indicated that students are likely to
choose accounting should they perceive accounting contents as interesting and enjoyable. The
results also indicated that perceptions of the workload from the introductory course
discouraged students from choosing accounting major.

Geiger and Ogilby (2002); Mauldin, Crain, and Mounce (2000); Paolillo and Estes (1982) in
their studies focused on students’ perception of their first accounting course and the link
between these perceptions on their selection of major. Their findings concluded that the first
accounting course has a strong effect on students’ perception and the effect will later
determine the choice of students’ major. Success in the first accounting course serves as a
5
 signal for students to choose accounting major. Stice, Swain, and Worsham (1997); Adams,
Pryor, and Adams (1994) revealed that introductory course performance was not the
influential factor. Students’ decision to choose major does not depend on their performance in
the introductory course.

In addition, several studies have been conducted to ascertain the connection between the
accounting profession and choice of accounting major. Prior studies have reported that the
primary factor motivating students towards accounting major has been their perception of the
accounting profession. Tan and Laswad (2006) indicated that the perception of the accounting
profession plays a vital role in student decision. The positive perception of the accounting
profession indicates a high possibility of accounting major selection. However, the reverse
will apply to the negative perception.

Sugahara, Boland, and Cilloni (2008) explained that the challenge of becoming a professional
member discouraged students from majoring in accounting. Students’ decision to choose
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other fields rather than accounting is because they have a negative perception of becoming a
member of an accounting profession. Based on the prior studies result, the paper hypothesizes
that

H3: There is a negative relationship between students’ choice of accounting major and
perception factor.

3.4 Personal Characteristic Factor

Prior studies have been conducted with the attempt to determine the connection between
individual personal characteristic and choice of major in university. Most researches have
shown a positive relationship between the personal characteristic and choice of accounting as
a major. Mauldin, Crain, and Mounce (2000); Auyeung and Sands (1997); and Adams, Pryor,
and Adams (1994) have indicated that personal interest in the subject is an essential selection
factor. Students select any particular majors that they perceive as compatible with their
personality style and interest (Saemann and Crooker, 1999; Gul, 1986; Wolk and Cates,
1994). Malgwi, Howe, and Burnaby (2005) in their studies on the influence on students’
choice of college major indicated that the most influential factor was interest in the subject,
followed by career advancement as the second most influential factor.

Some studies have gone further to examine attributes within the personal characteristic and
the choice of accounting as a major. The attributes include creativity, extroversion, sense, and
judging personality. For example, Wolk and Cates (1994) reported that a low percentage of
accounting students are found to be less creative in comparison to other business disciplines.
Lawrence and Taylor (2000);Wolk and Nikolai (1997) concluded that students who choose
accounting major are extroverted, sensing, and have a judging personality. On the basis of
previous studies, the paper hypothesizes that

H4: There is a positive relationship between students’ choice of accounting major and
personal characteristic factor.

4. RSEARCH METHODOLOGY
4.1 Data Selection
The data presented in this paper was collected through a questionnaire. Questionnaires were
sent to business students who were currently studying at four different universities in
6
 Cambodia. Those universities are Pannasastra University of Cambodia (PUC), University of
Cambodia (UC), Royal University of Law and Economics (RULE), and National University
of Management (NUM). Among these four, two are privately owned universities—PUC and
UC, and two are public universities—RULE and NUM.

4.2 Sample
The total sample size is 240 students, whose major are business-related. The respondents were
randomly selected from different classes. Among all of the participants, 60 students were
selected from each university, of which 30 students are accounting major and 30 others are
non-accounting major. The non-accounting major includes finance and banking, economics,
business administration, and marketing.

4.3 Data Analysis

To analyse the data collected, Statistical Package System Software 20.0 (SPSS 20) was used.
Three different kinds of statistical procedures were applied for the data analysis. First, a
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statistical method known as Principal Component Analysis was applied to reduce the
attributes since there are 33 attributes grouped into four independent variables. Second,
analysis of variance (ANOVA) was used to identify whether there are any significant
differences among universities regarding the four-predictor variables. Turkey HSD Post Hoc
Test method was also applied to locate where the differences lie among universities with
respect to the four predicted variables. Third, since the dependent variable is binary in nature,
logistic regression was employed to examine which factors help predict students’ decision to
choose accounting as a major.

4.4 Model Design

For the purpose of analysis, the student’s choice of accounting as a major (COA) is referred to
as the dependent variable, with one coded for accounting major and zero coded for non-
accounting major. In addition, Guidance factor (GUI), Career expectation (CAE), Perception
(PER), and Personal Characteristic (PEC) were treated as independent variables/ predicted
variables. To fully capture the effect of the four main variables on choice of accounting as a
major, age (AGE) and gender (GEN) were use as control variables. The following logistic
models were developed.



  = f (GUI, CAE, PER, PEC)

COA = β + β1 GUI + β2 CAE+ β3 PER + β4 PEC + β5 AGE + β6 GEN + Error Term

Where:
COA = Choice of accounting major
GUI = Guidance Factor CAE = Career Expectation Factor
PER = Perception Factor PEC = Personal Characteristic Factor
AAGE = Age GEN = Gender

5. FINDINGS AND DISCUSSION

5.1Descriptive Statistics and Variable Development
Table 1 presents the cross tabulation between respondents’ age and gender. The survey
consists of 98 males, accounted for 41% of the total students surveyed, and 142 females,
accounted for 59% of the total surveyed students. This number has shown a significant
7
 difference of approximately 18% between the number of male and female students studying
business related majors.

Table 1: Cross Tabulation between Age and Gender

Age Total
18 and Below 19 to 20 21 to 22 23 and Above
Male 1 17 56 24 98
Gender
Female 8 22 90 22 142
Total 9 39 146 46 240

Regarding the variables construction, the Principal Component Analysis was used to validate
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the extent to which the questionnaire was well constructed or determine whether the attributes
designed to measure the variables is validated. Table 2 below presents the rotated component
matrix for all the constructed variables.

Table 2: Rotated Component Matrix

Attributes Guidance Career Perspective Personal
Factor Expectation Factor Characteristic
People in the society .826
Academic instructors .779
People working in the field .621
Government Encouragement .391
Higher earning potential .684
Job availability .708
Good initial salary .708
Security of employment .755
Flexibility in career option .597
School Academic Orientation .538
Workload from introductory course .684
Introductory course professor .810
Performance in introductory course .706
Current accounting curriculum .615
Second best alternative major .503
Preference with working with .477
number accuracy and precision
Creativity is not a strong point .799
Interested in financial system of an .774
organization
Eigenvalue 3.173 2.519 2.37 1.806
Cronbach’s Alpha .68 .74 .70 .67
Factor Loading > .3 > .3 > .3 > .3
Extraction method Principal Component Analysis
Rotation Method Varimax with Kaiser Normalization

8
 The study used principal component analysis as an extraction method and Varimax rotation
technique with Kaiser Normalization as a rotation method. Only attributes that constituted
more than 0.3 were taken into consideration as they give significant contribution to the
variables.

With reference to the internal reliability and consistency test of the measurement, the study
adapts Cronbach’s Alpha reliability test. The Cronbach’s Alpha of the selected attributes must
be above .6 in order to indicate that the scales of the attributes are acceptable in measuring the
variable. Taking the mean score of the selected attributes generates the variables.

5.2 ANOVA Result

The analysis of the distinction among different universities with respect to the predicted
variables was examined using ANOVA test. Table 3 shows the results from ANOVA test.
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The results indicate that three of the predictor variables are significantly different. Guidance
variable with the F distribution of 5.2 has P value of 0.02, concluded that there is a significant
difference among universities in terms of Guidance factor.
The Career Expectation variable with the F distribution of 2.9 has the significant value of 0.34
indicating that the significant value is less than 0.05 (P < .05). Therefore there is a reasonable
evidence to conclude that there is a significant difference among universities with respect to
Career Expectation variable. Turning to Perception variable, it has F distribution score of
1.716 and P value of 0.16. This P value suggests that there is no significant difference among
universities with reference to the perception variable. Lastly, Personal characteristic variable
presents the significant value of 0.007, which is less than .05 (P < .05). This result shows that
there is a significant distinction among universities with regard to personal characteristic
variable.

Table 3:ANOVA Test Results for Universities and Predicted Variables

Sum of DF Mean F Sig.
Squares Square
Between Groups 8.487 3 2.829 5.216 .002
Guidance Within Groups 124.196 229 .542
Total 132.682 232
Between Groups 2.998 3 .999 2.932 .034
Career Expectation Within Groups 79.096 232 .341
Total 82.094 235
Between Groups 2.336 3 .779 1.716 .164
Perception Within Groups 106.654 235 .454
Total 108.990 238
Between Groups 6.237 3 2.079 4.168 .007
Personal
Characteristic Within Groups 115.211 231 .499
Total 121.448 234

The ANOVA results suggest that at least one mean score of the group is different from the
others. To further identify the differences among the universities, Turkey HSD Post Hoc
9
 method was applied. Table 4 presents the analysis of multiple comparison of Turkey HSD
Post Hoc test method. In terms of Guidance variable, the results indicated that PUC students
are less likely to be influenced by this factor in comparison to students from UC, NUM and
RULE.

Turning to Career Expectation variable, it is shown that PUC has the lowest mean score
compared to the other three universities. On top of that, students from UC have the highest
mean scores in comparison to the other three universities. The results also reveal that the
significant value between universities is greater than .05 (P-value > .05), which shows that
there is no statistically significant difference among universities. The results suggest that
students considered this aspect similarly regardless of the universities they are studying at.

Table 4 showed that for the Perception variable, PUC students have the lowest mean score
compared to the other three universities. Intriguingly, students from UC have the highest
mean scores in comparison to the other three universities. The results suggest that among all
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the participants, PUC students’ decision to choose accounting major is less likely to be
influenced by perception factor, while perception is a strong influential factor for UC
students. Therefore, it is evidence to conclude that there is no statistically significant
difference among universities.

Lastly, for the Personal Characteristic variable, the results denote that PUC students have a
lower mean score compared to UC, NUM but a higher mean score compared to RULE.
Noticeably, there is no significant difference among PUC, NUM and RULE, but there is a
significant difference between PUC and UC (P-Value > α = .05). More importantly, students
from UC, in comparison with other universities, showed that Personal Characteristic is more
important to them when choosing the major, whereas students from RULE answered that
Personal Characteristic is less important to them.

Table 4: Turkey HSD Post Hoc Test -- Multiple Comparisons

Dependent University University Mean Difference Std. Sig. 95% Confidence Interval
Variable (I-J) Error Lower Upper
Bound Bound
UC -.31005 .13739 .111 -.6656 .0455
PUC NUM -.45266* .13617 .006 -.8051 -.1002
RULE -.02910 .13502 .996 -.3785 .3203
PUC .31005 .13739 .111 -.0455 .6656
UC NUM -.14261 .13797 .730 -.4997 .2145
RULE .28095 .13683 .172 -.0732 .6351
Guidance
PUC .45266* .13617 .006 .1002 .8051
NUM UC .14261 .13797 .730 -.2145 .4997
RULE .42356* .13561 .011 .0726 .7745
PUC .02910 .13502 .996 -.3203 .3785
RULE UC -.28095 .13683 .172 -.6351 .0732
NUM -.42356* .13561 .011 -.7745 -.0726
UC -.25424 .10750 .087 -.5324 .0240
PUC NUM -.24407 .10750 .108 -.5223 .0341
Career RULE -.05424 .10750 .958 -.3324 .2240
Expectation PUC .25424 .10750 .087 -.0240 .5324
UC NUM .01017 .10750 1.000 -.2680 .2884
RULE .20000 .10750 .248 -.0782 .4782
10
 PUC .24407 .10750 .108 -.0341 .5223
NUM UC -.01017 .10750 1.000 -.2884 .2680
RULE .18983 .10750 .293 -.0884 .4680
PUC .05424 .10750 .958 -.2240 .3324
RULE UC -.20000 .10750 .248 -.4782 .0782
NUM -.18983 .10750 .293 -.4680 .0884
UC -.23000 .12300 .244 -.5483 .0883
PUC NUM -.15282 .12352 .604 -.4724 .1668
RULE -.00333 .12300 1.000 -.3216 .3149
PUC .23000 .12300 .244 -.0883 .5483
UC NUM .07718 .12352 .924 -.2424 .3968
RULE .22667 .12300 .256 -.0916 .5449
Perception
PUC .15282 .12352 .604 -.1668 .4724
NUM UC -.07718 .12352 .924 -.3968 .2424
RULE .14949 .12352 .621 -.1701 .4691
PUC .00333 .12300 1.000 -.3149 .3216
RULE UC -.22667 .12300 .256 -.5449 .0916
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NUM -.14949 .12352 .621 -.4691 .1701

UC -.35241* .13062 .037 -.6904 -.0144
PUC NUM -.28980 .13004 .119 -.6263 .0467
RULE .00417 .12894 1.000 -.3295 .3378
PUC .35241* .13062 .037 .0144 .6904
UC NUM .06261 .13172 .964 -.2782 .4035
Personal RULE .35658* .13062 .034 .0185 .6946
Characteristic PUC .28980 .13004 .119 -.0467 .6263
NUM UC -.06261 .13172 .964 -.4035 .2782
RULE .29397 .13004 .110 -.0426 .6305
PUC -.00417 .12894 1.000 -.3378 .3295
RULE UC -.35658* .13062 .034 -.6946 -.0185
NUM -.29397 .13004 .110 -.6305 .0426

*. The mean difference is significant at the 0.05 level

The interpretation in this context is based upon the mean score among the four participating
universities. NUM students indicate that they are strongly influenced by Guidance factor,
while PUC students reveal that they were unlikely to be influenced by Guidance factor when
making decision on which major they should choose. In addition, UC students demonstrate
that Guidance factor was also one of the strong determinants of choosing accounting, while
RULE students perceive Guidance as less influential compared to UC and NUM.

The analysis suggested that academic instructors, people working in the accounting fields,
dean of the faculty and government encouragement have motivated UC students to choose
accounting major. However, this group of influential factors has less effect on PUC students.
Considering the Career Expectation factor, comparing the four universities, UC students, who
perceive the accounting major as offering a higher earning potential and good initial salary,
are likely to choose accounting major. Conversely, PUC students revealed that they were
unlikely to be influenced by the job availability, security of employment, higher earning
potential and flexibility in career option when making decision on which major they should
choose.

Regarding to the Perception variable, students from UC tend to be more influenced by the
Perception factor. These students tend to be affected by the school academic orientation
course, workloads from the introductory course and current course curriculum. However, the
Perception factor is less likely to affect PUC students comparing to the other universities.
11
 Although UC and PUC are privately owned institutions, their view on Perception factor
appears to be contrasting. With respect to the Personal Characteristic variable, if comparing to
students from other universities, RULE students demonstrate that Personal Characteristic may
affect their decision less when deciding what major they should choose. UC students, on the
other hand, tend to believe that their Personal Characteristics are an essential determinant of
their choice of major.

Of all the universities, students from UC tend to be strongly influenced by Guidance factor,
Career Expectation factor, Perception factor, and Personal Characteristic, whereas, students
from PUC tend to perceive the abovementioned factors as less influential. Despite being
privately owned institutions, UC and PUC students have a significant different with regard to
the four variables. Also, NUM students tend to be strongly influenced by the four predicted
variables comparing to RULE students although the level of impact is less than UC students.
Even though RULE and NUM are public institutions, students from these universities
perceive the predicted factors differently.
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5.3 Logistic Regression Results

On the logistic regression analysis, the result indicates a significant and positive relationship
between choice of accounting major and Guidance variable, between choice of accounting
major and Personal Characteristic variable, and between choice of accounting major and age
(p-value < 5%). In contrast, the result reveals a significant but negative relationship between
choice of accounting major and Career Expectation variable (p-value < 5%). There is no
significant and negative relationship between choice of accounting major and Perception
variable. Gender variable has a positive but insignificant relationship with choice of
accounting major (p-value > 5%).

The β coefficient and exponentiated coefficient of the Guidance variable are .717 and 2.049
respectively. This suggests that for every one unit increases in Guidance factor, there is an
expected increase in the value of .717 in the log odds of choice of accounting major, holding
all the variables constant. The exponentiated coefficient implies that an increase by one point
of Guidance factor, there is an increase of the odds by 105%.

It can be elaborated that people working in the accounting fields, specifically those who are
working in the profession and people in society influence students’ decision to choose
accounting major. The result also implies that academic instructors and dean of the faculty
play a significant role in motivating students to choose accounting major. By explaining the
importance of accounting major and profession, more students will choose to major in
accounting. Lastly, government encouragement is indispensable in influencing students’
decision. Because of the offer of scholarship to pursue an accounting degree every year, more
students tend to major in accounting. The findings are parallel with the theory of planned
behaviour stating that subjective norm influences intention and ultimately behaviour.

Looking at the Career Expectation factor, the β coefficient and exponentiated coefficient of
are negative 1.075 and .341 respectively. This suggests that for every one unit increases in
Career Expectation factor, there is an expected decrease in the value of 1.075 in the log odds
of choice of accounting major, holding all variables constant. The exponentiated coefficient
concludes that an increase by one point of Career Expectation factor, there is a decrease of the
odds by 65%.

12
 Table 5: Logistic Regression Results of Proposed Model
DV = COA Coefficient Std. Error Wald Sig. Exp(B) Predicted
Sign
(B)
(Constant) -.016 1.290 0.000 .990 .984 +
GUI .717 .232 9.566 .002 2.049 +
CAE -1.075 .287 14.065 .000 .341 -
PER -.395 .241 2.687 .101 .674 -
PEC .672 .239 7.906 .005 1.957 +
AGE .440 .212 4.295 .038 1.553 +
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GEN .367 2.99 1.509 .219 0.692 +

Overall classification accuracy = 69%; Degree of freedom = 6

-2 Log Likelihood: 272.988;+ Positive relationship; - Negative relationship
Hosmer and Lemeshow Test: Accounting (Observed = 22; Expected = 21.176)
Collinearity: VIF (GUI=1.38; CAE=1.13; PER=1.20; PEC=1.23; AGE=1.032;GEN=1.036)
Nagelkerkek R-square: 21%

Once again, results implied that higher earning potential, job availability, good initial salary,
and security of employment and flexibility in career option do not affect students’ decision to
choose accounting. It is noted that although accounting major students perceive career
expectation factor as an important determinant of choice, the non-accounting major students
perceive the factor even stronger, resulting in a negative relationship between career
expectation factor and choice of accounting major. The result is in line that fact that the salary
given to accounting profession in Cambodia is still low. The findings are consistent with the
theory of Planned behaviour, which postulates that individual intention to perform certain
behaviours is the result of how individual perceives the behaviour to be desirable or
undesirable.

The β coefficient and exponentiated coefficient of the Perception factor are negative .395 and
.674 respectively. The β coefficient suggests that for every one unit increases in Perception
factor, there is an expected decrease in the value of .395 in the log odds of choice of
accounting major. The exponentiated coefficient concludes that an increase by one point of
Perception factor, there is a decrease of the odds by 32.6%. Thus it can be asserted that the
decision to choose accounting major is not affected by the current accounting curriculum,
performance in the accounting course, or workloads in the introductory accounting course. In
other words, regardless of how many assignments were given, or how low the grade students
got from the introductory accounting course, they still chose accounting as a major. The
results confirm the concept of the theory of planned behaviour by showing that if individual
has a positive perception toward the behaviour, it is likely that they will perform the
behaviour.

The β coefficient and exponentiated coefficient of Personal Characteristic factor are .672 and
1.957 respectively. The β coefficient suggests that for every one unit increases in Personal
Characteristic factor, there is an expected increase in the value of .672 in the log odds of
choice of accounting major, holding all the variables constant. The exponentiated coefficient
13
 implies that an increase by one point of the Personal Characteristic factor, there is an increase
of the odds by 93%. The result suggests that students who like to work with number accuracy
and precision and who are interested in the financial system of an organization are more likely
to choose accounting major. More importantly, it is reported that students who choose
accounting major are less creative. That means the less creative students are the more chance
they choose accounting major. The findings prove the predictability of behaviour by the
theory of planned behaviour, which states that individual’s capability and the difficulty to
perform the behaviour predict the intention to perform a particular action.

Finally, the β coefficient and exponentiated coefficient of age variable are .440 and 1.553
respectively. The β coefficient suggests that for every one unit increases in age gap, there is
an expected increase in the value of .44 in the log odds of choice of accounting major, holding
all the variables constant. The exponentiated coefficient implies that an increase by one point
of age gap, there is an increase of the odds by 55.3%. The β coefficient and exponentiated
coefficient of gender variables are .367 and 0.692 respectively. This implies that gender could
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increase the odds of choosing accounting major by 31%.

6. CONCLUSION
The outcome of the paper showed that Guidance factor is the most influential factors that
affect students’ choice for accounting major in the tertiary education followed by Personal
Characteristic as the second most influential factors. This implied that people working in the
accounting field, academic instructors, dean of the faculty and government encouragement
play a vital role in influencing tertiary students to study accounting. Furthermore, individual
interest in the financial system of an organization, level of creativity, and preference in
working with precise and accurate numbers help urge students’ intention to major in
accounting.

The paper also revealed that choice of accounting major has a negative relationship with
Career Expectation factor, and a negative but insignificant relationship with Perception factor.
These suggest that students who choose accounting major do not place great emphasis on
market-related factors including higher earning potential, security of employment, and
flexibility in career option. Regardless of what students believe about the workloads and
performance in their first introductory accounting course, and current accounting curriculum,
students still choose accounting major. In addition, the paper indicates a positive and
significant relationship between choice of accounting major and age, while a positive but
insignificant relationship between choice of accounting major and gender was found.

In terms of the degree of influential factors among the universities selected for study, there are
significant degrees of differences among them with regard to Guidance, Career expectation,
and perception. PUC students have the lowest mean score compared to the other three
universities, while UC students have the highest mean score.

The above findings contribute to the development of the accounting service industry in
Cambodia, suggesting that the NAC, the KICPAA and academic institutions should strategize
and develop marketing plans in line with Guidance and Personal Characteristic factor to
attract students to choose accounting as study major. They should further survey students
study choice and approach with different degrees among public and private universities.

This paper provides some suggestions in a Cambodian context, and there is a need for
additional research studies to expand on the body of this research. The current study focuses
14
 on the four predicted variables; however, further research studies should include more
variables for insightful analysis. While this study did not investigate when the appropriate
time is for students in the business discipline to actually decide their major, further studies
should focus on whether the end of the first or second year is the appropriate time for major
selection.
Lastly, further studies should be conducted with the inclusion of students from other
disciplines to determine the distinction between students from various disciplines, which
would provide a fuller picture of the effect of the predicted variables on the choice of
accounting as a major.

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18
 APPENDIX
Questionnaire (English Version)
No:………………..
Factors Affecting a Student’s choice of Accounting as a Major in Cambodia

Dear participants,
As part of my senior research paper, I would like to conduct a survey on the topic
“Factors Affecting Business Students’ Choice of Accounting as a Major in Four Major
Universities in Cambodia.” The purpose of this study is to ascertain the possible factors that
affect students’ decision to choose major in accounting. The results of the study may be
essential for the university to design accounting curriculum, and to develop strategies that
attract students to major in accounting. Also this topic is very beneficial for the accounting
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firms and other businesses in recruiting their staff.

The questionnaire is divided into two sections. The first section seeks to find out the
demographic information of respondents. The second section will use a five-point Likert-scale
to measure the four independent variables—guidance, career expectation, perception, and
personal characteristic. Under each variable, you will be asked to choose the level of
agreement with the attributes given.
All the information provided in this survey will be treated as highly confidential and
anonymous. It is used for research purposes only and will be destroyed within three months
upon completion of the research. Your honest answer is highly appreciated. This
questionnaire will take approximately 7 - 9 minutes to complete.
I would like to express my sincere gratitude to all of you for spending your valuable
time participating in this survey. Thank you!
Warmest regards,

Advisor:

Research Student:

I. Demographic Information
1. What is your Gender?

Male
Female

2. What is your age?

18 and below
19 to 20
21 to 22
23 and above

3. What is your major?

Accounting
Non-accounting (Please specify: ______________________)

4. Which following university are you currently studying at?

PUC
UC
NUM
RULE
19
 5. If you currently have, or have had paid employment, what kind of job was it or is it?

Full time student (No paid job)
volunteer (No paid job)

Office worker
professional worker

II. Factors Affecting Your Choice

This section seeks your general perceptions and attitudes towards your choice of a major at
the university you are currently studying. Please circle the answer that you agree with.
1. How much were/are you influenced by the following people when you decided to
choose your major?
(1= No Influence, 2= Unlikely Influence, 3= Neutral, 4= Influence, 5= Strongly Influence)
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No Unlikely Neutral Influence Strongly

Influence Influence Influence

Peer (Friends and acquaintances) 1 2 3 4 5

Family Members 1 2 3 4 5
People in the society 1 2 3 4 5
Academic Instructors 1 2 3 4 5
People working in your field 1 2 3 4 5
High school teacher 1 2 3 4 5
Dean of the faculty 1 2 3 4 5
Government encouragement 1 2 3 4 5
Members of the regulatory Body 1 2 3 4 5
Members of the Profession 1 2 3 4 5

2. How important are the following factors to you when considering your choice of
major? Please circle the answer that you agree with.
(1= No Importance, 2= Little Importance, 3= Neutral, 4= Importance, 5= Strongly
Importance)
No Little Neutral Importance Strongly
Importance Importance Importance
High earning potential 1 2 3 4 5
Job availability 1 2 3 4 5
Good initial salary 1 2 3 4 5
Security of Employment 1 2 3 4 5

20
 Flexibility in career options 1 2 3 4 5
Opportunity to learn more from 1 2 3 4 5
the career
Career provides higher social 1 2 3 4 5
prestige
Good working environment 1 2 3 4 5
Opportunity to be promoted 1 2 3 4 5

3. To what level of agreement is true of the following statement? Please circle the answer
that you agree with

(1= Strongly Disagree, 2= Disagree, 3= Neutral, 4= Agree, 5= Strongly Agree)

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Strongly Disagree Neutral Agree Strongly

Disagree Agree
I choose this major because I want to be
a member of this profession 1 2 3 4 5
It is challenging to be a member of this 1 2 3 4 5
profession.
Once I become a member of this 1 2 3 4 5
profession, I feel prestigious.
I was influenced by my school academic
orientation course when deciding to 1 2 3 4 5
choose this major.
The workloads from an introductory
course affect my decision to choose this 1 2 3 4 5
major.
My introductory course professor
influenced by decision whether I should 1 2 3 4 5
choose my current major.
My performance in the introductory
course affects my decision to choose this 1 2 3 4 5
major.
The current major curriculum affects my 1 2 3 4 5
decision to choose the major.

4. To what level of agreement is true of the following statement? Please circle the answer
that you agree with

(1= Strongly Disagree, 2= Disagree, 3= Neutral, 4= Agree, 5= Strongly Agree)

Strongly Disagree Neutral Agree Strongly
Disagree Agree
I choose/chose my current major because
I liked mathematics when I studied in 1 2 3 4 5
High School.
21
 I choose/chose my current major because 1 2 3 4 5
my interest is in the field.
My current major was my second best
alternative major. 1 2 3 4 5
I like to work with number, accuracy and 1 2 3 4 5
precision.
I choose/chose this major because 1 2 3 4 5
creativeness is not my strong point.
I choose/chose this major because I am
interested in the financial system of an 1 2 3 4 5
organization.

This is the end of the Questionnaire

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Thank You for your Cooperation

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23