Научная статья на тему 'RESEARCH OF THE FACTORS AFFECTING THE DECISION TO CHOOSE AN ACCOUNTING MAJOR OF STUDENTS OF PHU YEN PROVINCE, VIETNAM'

RESEARCH OF THE FACTORS AFFECTING THE DECISION TO CHOOSE AN ACCOUNTING MAJOR OF STUDENTS OF PHU YEN PROVINCE, VIETNAM Текст научной статьи по специальности «Науки об образовании»

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Accounting major / decision / university characteristics / career opportunities and social factors

Аннотация научной статьи по наукам об образовании, автор научной работы — Doan Thi Nhiem, Nguyen Thi Cuc, Tran Bich Tuyen

The article identifies factors that influence students' decisions to study accounting in Phu Yen, Vietnam. 231 students were surveyed during the period from April 2023 to June 2023. Regression analysis shows the results: there are 3 groups of influencing factors, the strongest influencing factor is university characteristics (0.275), followed by Future career opportunities and social factors influence (0.258). The least affected is factors of the profession (0.233). From the research results, the authors propose solutions to attract accounting students to the university.

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Текст научной работы на тему «RESEARCH OF THE FACTORS AFFECTING THE DECISION TO CHOOSE AN ACCOUNTING MAJOR OF STUDENTS OF PHU YEN PROVINCE, VIETNAM»

Doan Thi Nhiem Nguyen Thi Cuc Tran Bich Tuyen, student Mientrung University of Civil Engineering,

Vietnam

RESEARCH OF THE FACTORS AFFECTING THE DECISION TO CHOOSE AN ACCOUNTING MAJOR OF

STUDENTS OF PHU YEN PROVINCE, VIETNAM

Abstract

The article identifies factors that influence students' decisions to study accounting in Phu Yen, Vietnam. 231 students were surveyed during the period from April 2023 to June 2023. Regression analysis shows the results: there are 3 groups of influencing factors, the strongest influencing factor is university characteristics (0.275), followed by Future career opportunities and social factors influence (0.258). The least affected is factors of the profession (0.233). From the research results, the authors propose solutions to attract accounting students to the university.

Key word

Accounting major, decision, university characteristics, career opportunities and social factors.

1. Introdution

The topic "Research on factors influencing students' decision to study accounting in Phu Yen province" is an urgent topic for understanding and analyzing students' decisions to study accounting and choose an accounting major. A student's choice of accounting major will have a direct impact on the future development of this industry. This research will help us better understand students' decisions, providing specific solutions to encourage students to choose accounting majors according to their wishes.

For university, understanding the factors that influence the decision to choose an accounting major will help them provide complete and accurate information about training programs, job opportunities, career development potential, and improvement in career counseling activities and create a favorable learning environment for students who want to pursue accounting. Understanding the factors that influence this choice will provide important information for educational managers in Phu Yen province, providing more effective career counseling services.

2. Theoretical basic

2.1. Theory of motivation

a. Concept of motivation: Reflected in the human mind and motivating people to act to satisfy certain needs. Motivation is what drives human activity when a need encounters an object that can satisfy it.

b. Factors that affect motivation

Compatibility with needs, goals, values, and ego: A good is perceived as personally relevant when it is compatible with needs, goals, values, and ego. Old adaptations create incentives for information processing, decision-making, and action in individuals.

Perceived Risk: The degree to which people perceive the negativeness of an action based on their assessment of negative outcomes and the probability of occurrence.

Incompatibility with prior attitudes: We are strongly motivated to process messages that are moderately incompatible with our current knowledge or attitudes.

Learning motivation: Determining the correct purpose, task, and learning goal to have the right learning direction, thereby helping them easily achieve academic success.

2.2. The decision-making process of students choosing a major

Need recognition stage: When they start thinking about their future direction, the profession they will study, and the job they will pursue. A student's future direction can be formed from their childhood dreams, interests, personality, and talents.

Information search stage: Once they have identified their needs, students will search for information. Sources of information that students can access are family, friends, neighbors, and acquaintances; advertisements, websites; mass communication; and admissions consulting programs.

The phase of evaluating options: After completing the information search process, students will review and evaluate the options. They compare those options with their academic ability, personality, interests, financial capabilities, and training facilities to find out which option is most suitable for them.

Decision-making stage: Students will decide on a university and major according to the option they feel is most suitable for them. This decision is proactively made by them, some students make decisions based on the opinions they consult.

The stage of evaluating the results after making a decision: Students think about whether their decision is correct after a period of experience. If after a period of studying, students feel that their major is not suitable, they will abandon their current major and return to the stage of identifying needs.

2.3. Factors affecting the decision to choose accounting majors

Based on research works combined with the actual conditions of students in Phu Yen province, Vietnam, the authors propose factors that influence the decision to choose the Accounting major including:

- Characteristics of the profession: The field of study has a rich and diverse training program, highly attractive, satisfying your learning needs. This factor is to confirm: The better the conditions of the accounting industry in the future, the higher the number of students choosing the accounting major.

- Family and relatives: There are certain influences on children's decision to choose a major such as choosing a career or job. Furthermore, information about professions that comes from relatives and family is always more reliable.

- Future job opportunities: Prospects of the accounting industry through reputation; employment rate; opportunities for personal development; attractiveness of the profession; and income.

- Characteristics of the training facility: Information about training activities at the university, training quality, admission consulting activities, and career counseling. In addition, scholarships, dormitories, quality of students at the university, popularity, university reputation, and benchmark scores are factors that influence a student's decision to choose a university.

- Society: Choosing a major is aimed at high job opportunities, easier to find a job after graduation, a good job, stable salary. The greater the prediction of future job demand for accounting majors, the higher the percentage of students choosing accounting majors.

3. Research methods and research data

3.1. Research progress:

- Phase 1: Preliminary steps include: Identifying research problems, Accessing research contents, and Designing research models.

- Phase 2: Formal research steps include: Investigating research objects, analyzing collected data, proposing policies, and conclusions.

3.2. Measurement scale and survey form

- Likert interval scale: In this study, choose a scale in the form of continuous and regular numbers from 1 to 5 with increasing levels.

The authors collected information from students of three universitys: Mientrung University of Civil Engineering, Mientrung Industry and Trade College, and Banking Academy of Phu Yen. Data collection period from April 2023 to June 2023.

Table 1

Sample distribution of interview subjects according to current university

STT Educational institutions were surveyed Students quantity

Votes Percentage (%)

1 Mientrung University of Civil Engineering 184 79.65

2 Mientrung Industry and Trade College 19 8.23

3 Banking Academy of Phu Yen 28 12.12

Total 231 100

3.3. Data collection method

The questionnaire is designed as closed questions with many options and respondents will choose the appropriate level according to the influence of the factors on the student's decision to choose to study Accounting. Primary data was collected using 2 methods: Direct survey and Indirect survey (send online survey link).

3.4. Data analyzing method

Descriptive statistics: Provides a simple summary of the sample and measures.

Testing the reliability of the scale: Cronbach's alpha coefficient is a commonly used coefficient to evaluate the reliability of the scale. In this study, the author applied the Cronbach's alpha coefficient in the range of 0.60-0.90. Corrected Item-Total Correlation > 0.4.

Exploratory analysis (EFA): Test reliability and reduce the set of variables in the model. Kaiser-Meyer-Olkin Measure of Sampling Adequacy: Used to consider the appropriateness of factor analysis, the KMO value is in the range of 0.5-1. Rotation Sums of Squared Loadings > 50%. Eigenvalue: Any factor with an Eigenvalue index > 1 will be retained in the factor model. Factor Loading Factor: Accepted at Factor Loading level > 0.5.

Regression analysis: To determine the relationship between independent variables that affect the decision to choose to study accounting.

4. Research results:

4.1. Descriptive statistics of the scale

The indicators have mean values between 2.082 and 4.346. The higher the mean value of the indicator, the more influential it is on students' decision to choose an accounting major in Phu Yen province.

Table 2

Variable description and mean value

Items Item name Mean

PR1 The accounting profession is important in all organizations 4.346

PR2 Accountants can easily switch to other jobs 3.887

PR3 Accountants have opportunities for professional development and advancement 3.714

PR4 The income of the accounting profession is high and stable 2.974

FR1 My family has brothers and relatives who are accountants, so they guided me 2.784

FR2 My parents advised me to choose this major 3.06

FR3 My high school teachers guided me to choose to study accounting 2.247

FR4 My relative also studied accounting in university 2.45

FR5 I chose this profession according to family tradition 2.082

CO1 The rate of students without jobs is currently high, but accounting is an easy profession to find a job in 3.359

CO2 Work in many different positions such as financial consultant, financial manager, tax officer, accountant, auditor,... 3.753

CO3 Working as an accountant has a very stable income and work is always busy 3.129

CO4 The role of the accounting department in a business is very important and has high income 3.156

Items Item name Mean

UN1 The university's admission consulting activities helped me choose this major 3.082

UN2 I know that the university's students have good jobs and the student employment rate is high 3.234

UN3 This industry's benchmark matches my abilities 3.567

UN4 I believe in the university's training quality 3.853

UN5 Society evaluates the university's training quality well 3.628

UN6 I chose this major because of its reasonable tuition 3.749

SO1 Social development trends affect my decisions 3.381

SO2 Human resource forecast information from society guides my choice 3.355

SO3 The accounting industry always receives investment and attention from businesses 3.636

DE1 I feel that the major I chose is the right 3.524

DE2 I am satisfied with the university's learning and living environment 3.623

DE3 I am willing to introduce acquaintances to study at the university 3.498

Source: Calculated from author's collected data

4.2. Test scale reliability with Cronbach's alpha tool

Table 3

Testing the reliability of the scales

Items Scale Mean if Item Deleted Scale Variance if Item Deleted Corrected Item-Total Correlation Cronbach's Alpha if Item Deleted

PR1 10.58 3.211 .447 .610

PR2 11.03 3.321 .430 .622

PR3 11.21 2.939 .581 .521

PR4 11.95 3.145 .374 .665

FR1 9.83 7.744 .580 .567

FR2 9.56 8.743 .333 ,686

FR3 10.36 9.058 .466 .625

FR4 10.16 8,196 .479 .615

FR5 10.53 9.389 .359 .665

CO1 10.04 4.246 .451 .579

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CO2 9.65 4.743 .384 .623

CO3 10.27 3.902 .495 .546

CO4 10.24 4.002 .425 .600

UN1 18.03 11.169 .618 .817

UN2 17.88 11.846 .655 .808

UN3 17.55 12.240 .606 .818

UN4 17.26 11.776 .629 .813

UN5 17.48 11.538 .667 .805

UN6 17.36 12.032 .549 .829

SO1 6.99 2.122 .609 .589

SO2 7.02 2.374 .559 .652

SO3 6.74 2.317 .514 .704

DE1 7.12 3.203 .604 .762

DE2 7.02 2.804 .734 .625

DE3 7.15 2.874 .596 .778

Source: Calculated from author's collected data

From the results of measuring the reliability of the factors through the Cronbach Alpha coefficient, the results of evaluating the scale of the 6 factors have not changed much compared to the initially proposed model.

4.3. Exploratory factor analysis (EFA)

EFA analysis resulted in: four groups of independent factors were extracted, with a total number of observations of 16. The two groups of Future Career Opportunities and Society through EFA testing were combined into one group. The authors renamed the observed variables after combining them: Opportunity and Society.

Table 4

Results of running EFA of the final independent variable Rotated Component Matrix3

Items Component

1 2 3 4

UN4 .753

UN3 .733

UN1 .710

UN5 .692

UN6 .688

SO2 .760

CO1 .675

CO4 .616

SO1 .586

CO3 .542

UN4 .772

UN3 .763

UN1 .716

PR1 .835

PR2 .682

PR3 .673

Source: Calculated from author's col ected data

4.4. Regression analysis

The linear regression equation representing the relationship between 4 factors (independent items) affecting the decision to choose a major of students choosing an accounting major in Phu Yen province (dependence item) has the following form:

DE = a0 + aiPR + a2FR+ a3COSO + a4UN

Table 5

Statistical table of regression coefficients of variables Coefficients3

Model Unstandardized Coefficients Standardized Coefficients t Sig. Collinearity Statistics

B Std. Error Beta Tolerance VIF

1 (Constant) -.049 .363 -.135 .893

UN .324 .074 .275 4.353 .000 .713 1.402

COSO .327 .082 .258 3.983 .000 .678 1.474

FR -.001 .057 -.001 -.013 .989 .949 1.054

PR .346 .088 .233 3.948 .000 .818 1.223

a. Dependent Variable: DE

Source: Calculated from author's collected data

In Table 5, the VIF coefficient ranges from 1.054 to 1.474. Because VIF < 5, multicollinearity does not appear in the model.

There are three factors: university characteristics, Future career opportunities and social, and PR that influence students' decision to choose accounting major in Phu Yen province in the same direction. The Constant value and the FR factor are not meaningful in the model because Sig. > 0.05. From the estimation results, we have the following influencing factor model:zz

university characteristics (0.275), followed by Future career opportunities and social factors influence (0.258). The least affected is Occupation Characteristics (

DE = 0.275*UN+ 0.258*C0S0 + 0.233*PR 5. Policy suggestions and conclusions 5.1. Policy suggestions

For university factors

- Universities need to improve appropriate communication activities, promotional forms of universities, activities, images of activities, and events related to the process of studying accounting at the university to attract more students studying accounting.

- Training programs of majors should be regularly updated and innovated, and have many approaches linked to practice to create conditions for students to have the opportunity to study and practice in parallel.

- The environment for students to focus on studying, living at university, cultural exchange activities, entertainment, and the level of integration in university activities will affect the daily life at university and students who decide to choose a university.

Future career and social opportunities

- Social organizations, job search offices, and universities need to pay attention to updating and providing adequate information to students.

- The university needs to regularly organize and widely publicize programs such as "Job Fair", creating opportunities for students to interact with businesses and have the opportunity to find jobs suitable to their majors.

Factors of the profession

In career orientation for students, it is necessary to clearly introduce students to the characteristics of the accounting industry to help them find suitable careers.

5.2. Conclusions

The research has completed the initially set goals: Build and validate a model of factors affecting students' decision to choose the Accounting major in Phu Yen province with representative factors ranging from strong to weak. The results of regression analysis show that the variables: University factors, opportunity and social factors, and career factors have a positive relationship with the decision to choose a major, in which the factor with the strongest impact is the university factor.

Limitations of the article: The differences between males and females in the behavior of choosing majors have not been compared. References

1. Dang Thu Ha & Dang Thao Hien (2019), Research to propose factors affecting students' choice of accounting major, Proceedings of the National Conference on Accounting - Auditing Research and Training: "The Fourth Industrial Revolution: Issues with the content and training program in accounting and auditing", 123- 133. Hanoi: Labor - Society Publishing House.

2. Hoang Trong & Chu Nguyen Mong Ngoc (2008), Analyzing research data with SPSS, volume 1 - Hong Duc Publishing House.

3. Kniveton, B. H. (2004), The influences and motivations on which students base their choice of career, Loughborough University, UK, Research in education, 72(1), 47-59.

4. Nguyen Thi Bich Van, Nguyen Thi Thu Van, Luu Chi Danh (2017), Factors influencing the choice of accounting major in Vietnam, Journal of Economics and Development, no 240, 72-82, 6/2017.

5. Nguyen To Lam, Nguyen Thi Hong Nhung, Do Thi Lan, Le Thi Thuy Trang (2022), Factors influencing the decision of Vietnamese students to choose a career in the accounting and auditing field, Vietnam Trade and Industry Review no 13 (6/2022), 186 - 191.

6. Olamide, Salami Olufunmilayo, & Salami Oluwaseun Olawaiye, (2013). The factors determining the choice of career among secondary school students, The International Journal Of Engineering And Science, 2(6), 33-44.

©Doan Thi Nhiem, Nguyen Thi Cuc, Tran Bich Tuyen, 2024

Евшанов Селимберди, преподаватель, Туркменский сельскохозяйственный университет имени С.А. Ниязова

Ашхабад, Туркменистан Сердарова Сельби, студент, Туркменский сельскохозяйственный университет имени С.А. Ниязова

Ашхабад, Туркменистан Агалыкова Айлар, студент, Туркменский сельскохозяйственный университет имени С.А. Ниязова

Ашхабад, Туркменистан Оразбердиева Гунча, студент, Международная Академия Коневодства имени Аба Аннаева

Аркадаг, Туркменистан

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