Abstract This study uses a formal cognitive-based theory of planned behavior to examine students' choice of academic major. Both accounting and nonaccounting students completed an experimental instrument that measured various constructs of the theory. The constructs of attitude toward the behavior, subjective norm, and perceived behavioral control all made independent contributions to the prediction of choice of major. An analysis of the individual belief statements underlying these constructs indicated that nonaccounting majors may choose a major other than accounting because they believe accounting is too quantitative and boring. Success in introductory courses, skills and background in math, and the workload in accounting courses were identified by students as factors that facilitate or hinder the choice of accounting as a major. Success in introductory accounting courses was perceived as a more important factor in the decision to choose accounting as a major by nonseniors than by seniors. The results suggest that the image of the profession and the content of introductory courses must be radically changed in order to attract to accounting top students who traditionally might choose a nonaccounting major. Also, the study introduces a theoretical and formal model from the social psychology literature into accounting education research. Implications and future research applications of the model are discussed.
Cohen et al. (Wed,) studied this question.