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Students' major choice in accounting and its effect on their self‐efficacy towards generic skills

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  • Satoshi Sugahara
  • Kazumi Suzuki
  • Gregory Boland

Abstract

Purpose - The objective of this paper is to explore undergraduate students' self‐efficacy of their generic skills in an attempt to identify whether a student's choice of a major in accounting develops these types of skills. Design/methodology/approach - The present paper collected its data from a survey administered in September, 2007 to undergraduate students studying at an Australian university located in the nation's capital. The questionnaires were distributed to students who were enrolled in both a Bachelor of Commerce and a Bachelor of Business Administration degree. In these degrees, students can major in any business‐related subject including business administration, human relations, finance, financial planning, and accounting. From a total response of 174 students, 165 students were identified as effective respondents. Findings - The findings have indicated that accounting programs produce a limited impact on improving students' self‐efficacy in relation to what is required in today's accounting profession. An improvement is found in one's self‐efficacy of analytical skills only. Further analysis confirmed that there are other stronger predictors such as job experiences and the native language of English, which will affect students' higher self‐efficacy of generic skills. Originality/value - This paper successfully contributes to the literature on students' self‐efficacy by providing the first empirical evidence on the effect that an undergraduate accounting curriculum in Australia has on developing students' self‐efficacy of generic skills. Tertiary educators, by revamping current accounting programs, will assist future graduates develop a full range of generic skills that are necessary for them to compete in today's competitive accounting environment.

Suggested Citation

  • Satoshi Sugahara & Kazumi Suzuki & Gregory Boland, 2010. "Students' major choice in accounting and its effect on their self‐efficacy towards generic skills," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(2), pages 131-147, July.
    • Handle: RePEc:eme:arapps:v:18:y:2010:i:2:p:131-147
    DOI: 10.1108/13217341011059390
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    References listed on IDEAS

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    1. Paul De Lange & Beverley Jackling & Anne-Marie Gut, 2006. "Accounting graduates' perceptions of skills emphasis in undergraduate courses: an investigation from two Victorian universities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 365-386.
    2. Jose L. Arquero & Trevor Hassall & John Joyce & Jose A. Donoso, 2007. "Accounting Students and Communication Apprehension: A Study of Spanish and UK Students," European Accounting Review, Taylor & Francis Journals, vol. 16(2), pages 299-322.
    3. Despina Whitefield & Louise Kloot, 2006. "Personal and interpersonal skills," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 14(1/2), pages 101-121, March.
    4. Despina Whitefield & Louise Kloot, 2006. "Personal and interpersonal skills: The process of prescribing definitions in an accounting degree," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 101-121, July.
    5. Bob Gammie & Elizabeth Gammie & Erica Cargill, 2002. "Personal skills development in the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 11(1), pages 63-78.
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    Cited by:

    1. Farrell, Lisa & Fry, Tim R.L. & Risse, Leonora, 2016. "The significance of financial self-efficacy in explaining women’s personal finance behaviour," Journal of Economic Psychology, Elsevier, vol. 54(C), pages 85-99.

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