Các nhân tố ảnh hưởng đến quyết định lựa chọn ngành kế toán của sinh viên

In the digital era, the accounting profession is significantly affected by automation, which requires accounting human resources to ensure high quality.International integration also opened the wave of shifting accounting human resources, making the labor market increasingly competitive.In this context, many universities are currently opening the accounting major to meet the needs of the labor market.Therefore, in order to have appropriate strategies for attracting students to choose accounting discipline, universities should identify the primary factors that affect students' decision to choose accounting discipline.This experimental research with a data sample of 498 students from a number of universities in Vietnam, using Binary Logistic models and analyzing on SPSS 20 software has discovered 06 factors that considerably impact students' decisions to choose accounting discipline, including intrinsic motivation, extrinsic motivation, social influence, perceived benefit-cost ratio, career exposure, and perception of accounting education.