Case Study: Critical analysis of a given accounting research case.

Assignment Details

Following is the introduction and conclusion of a research paper titled "Factors that Affect Students' Career Choice in Accounting: A Case of Bahir Dar University Students" written by three accounting researchers: Tsega Mengiste Dibabe, Asnake Worku Wubie and Gedifew Agalu Wondmagegn.

This research article was published in the Research Journal of Finance and Accounting in 2015. A full version of the paper can be accessed through this link: http://iiste.org/Journals/index.php/RJFA/article/viewFile/20781/21372

Introduction:

The primary objective of accounting programs is to produce a sufficient number of graduates who have considerable accounting knowledge, with the strong communication and analytical capabilities demanded by firms. So in order to meet the demands of firms, accounting programs must graduate the best and brightest students with high aptitudes. But this is affected by different factors Uyar, & Kuzey, (2011).

In recent years, there is a dramatic decline in both the number and the quality of students who are choosing accounting as a profession. Because students are interested in what the society perceived to be more creative, rewarding and people oriented career, as a result, the profession could not get the brightest and best students. Wells, (2005)

When we are looking Accounting as a discipline the way in which students as well as the public view accounting is an image that has persisted over time and is reinforced by the media Uyar, & Kuzey, (2011). For example, high school teachers in both US and New Zealand have a low opinion of accounting as a career opportunity relative to law, medicine and engineering as a consequence, students, who possess the skills and abilities sought by the profession, are being directed to other career opportunities. Wells and Fieger, (2005)

In addition the society also looking accountants have been referred to as "number crunchers," that is, there is an emphasis upon numerical accuracy, routine recording and calculation methods, together with attention to detail. The workload in accounting profession could hinder students to shift into other professions. McDowall & Jackling, (2010)

Therefore, accounting academics throughout the world are interested to study factors that can affect the students' choice of accounting as a major. The factors that motivate students to choose or not accounting as a major should interest educators because this decision has significant resource implications. So a better understanding of student interest to the accounting profession is critical to both the academy and the profession if the department of accounting needs to attract the best and brightest students in large numbers into accounting. (Jones & Wright, 2011).

Conclusion:

The main objective of the study is that to examine factors affecting students' profession choice in accounting. This study was conducted on college of business and economics all regular students by using the survey method. There are 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 regression result, from the intrinsic factors interest, ability, desire to run business in the future, and the need for dynamic and challenging environment has 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 social status has a significant negative effect on students' choice of accounting. According to the finding of this study on 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.

Required:

1- You are required to write a research paper (Essay/Report) similar to that you have reviewed above but of a much smaller size (1200- 1800 words), in which you will review current literature (research) regarding the factors that encourage students to choose accounting as a course to study and later on as a career.

In your Review of the Literature, you are expected to use other papers and NOT the paper provided earlier.

2- You are also required to review the literature (research) that highlighted the factors that impede students from choosing accounting as a field of study or as a career.

In your Review of the Literature, you are expected to use other papers and NOT the paper provided earlier.

3- Your own opinion is vital and necessary as it will form the basis of the discussion that will take place.

4- Finally you will need to develop your own study choice theory, or career theory based on the data that you provided. The data that you are required to provide (requirement 3) is simply a list of all the factors that either encouraged you to study accounting, and other factors that have pushed you away from your previous (Bachelor degree) academic discipline or field of study. This is particularly important in the Masters in Professional Accounting program that is offered by Charles Darwin University, since students only with non-accounting background can enroll in this course.

I strongly encourage you that to put your own developed theory into a diagram-graph with your data embraced in it.

Following is an example of what I mean by a Diagram-graph.

This example is not at all related to the research topic, it is only there to give you an idea of what your own theory may look like.