Accounting students' choice of academic program: a theory of reasoned action model

The objective of this study is to examine factors influencing students to choose accounting as their academic program. Utilizing the Theory of Reasoned Action, the study predicts that attitude towards accounting subject and subjective norm influence students' intention to choose accounting as their academic program. Approximately 400 questionnaires were sent to accounting students of Universiti Teknologi MARA Kelantan. From this amount, 340 students responded with response rate of 85.0 percent. The results were analyzed using SPSS 17 and from the findings, it can be concluded that attitude towards accounting program and subjective norms are positively related to the intention to choose accounting as an academic program. The findings provide insights for policy makers, accounting professional bodies and higher learning institutions in promoting the accounting program to tertiary students.