Choice of Accounting Study Programme at the Tertiary Level by Non-Accounting Graduates from the Secondary Schools in Ghana

Abstract

This study examines the factors influencing non-accounting graduates' decision to pursue Accounting study programmes at the tertiary level. A quantitative, cross-sectional survey design was employed, collecting data from 184 respondents through a combination of probability (simple random and cluster) and non-probability (convenience and purposive) sampling. This study used Partial Least Squares Structural Equation Modeling (PLS-SEM) is statistical technique that combines factor analysis, path analysis, and regression. Smart-PLS SEM revealed that human influence, job market, and career prospects significantly impact the choice of Accounting study programmes using statistical tools and techniques such as inner and outer models, path coefficients, R-square, bootstrapping, and Fornell-Larcker Criterion. Motivation was found to mediate this relationship between factors and Accounting study programmes. Gender roles moderated the positive impact between the identified factors, thus, human influence, job market, and career prospects. Also, gender roles moderated the insignificant impact between demographics factor, perceived skill factor, and financial reward factor. The finding shows that humans influence is the hightest factor that impact non-accounting students choice of Accounting study programmes more than any other factor. The findings provide insights for educators, accounting departments, and professional accounting bodies to develop targeted recruitment strategies and program design. This study highlight the importance of human influence, job market, and career prospects in attracting talented non-accounting graduates to enroll in Accounting studies programmes.