Factors That Influence Students’ Choice for an Accounting Major: An Ethnic Based Study
Randolph Nsor-Ambala
Accounting & Finance Department, GIMPA Business School, UK
Volume 14: 2019, pp. 99-130; ABSTRACT
Applying self-theory, this study assesses if culture, based on ethnic groupings, mediates the interaction between a student’s psychological awareness and “own” environment in the choice to pursue an accounting major. Regarding approach, the study adapts and extends Paolillo and Estes (1982) 12 choice factors and accepts Baskerville’s (2005) proposal that the application of Hofstede’s cultural categorisation should be applied to ethnic groups rather than nations. The results are based on responses from 119 Ghanaian students that are classified based on “self-references” into the widely applied individualistic-collectivist dichotomy emanating from the three-mode division of psychological awareness into “significant others”, “materials” and “beliefs”. The results based on one-way ANOVA, Student’s t-tests, and Tukey’s HSD multiple group comparison suggest that patrilineal ethnic clusters in Ghana seem to be influenced by “significant others” consideration in the choices, whereas matrilineal ethnic clusters seem to be influenced by “materials” in their choices. Ethnic clusters in the Northern part of Ghana seem to be influenced by belief factors. More importantly, ethnic clusters that are relatively more individualistic seem to be influenced by “material” considerations whereas ethnic clusters considered “collectivist” are influenced by “significant others” considerations in their academic major choices. Based on the evidence in this study, a one size fits all student’s recruitment strategy, by universities, across ethnic clusters may have limited relevance. Additionally, recruitment strategies should target high schools and high school graduates waiting to start university education.
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