The Influence of Introductory Accounting Course Content on Students Choice of Accounting Major in Kenyan Universities

Grace Akinyi Musa


The purpose of the study was to examine the influence of Introductory Accounting Course content on students’ choice of Accounting Major in Kenyan Universities. Introductory Accounting Course content has been under attack by students in most Universities across the world. The course has been viewed as:  difficult to pass, number oriented, not exposing students to practice, comprising of rules and regulations encouraging rot learning and therefore dull and boring. The negative perceptions by students towards the course have led to low uptake of Accounting Major. These facts notwithstanding, research shows that Introductory Accounting Course Content is the foundation on which accounting career is grounded. Students’ should be introduced well to the basics of the course, including the accounting cycle and accounting principles. Mastery of these concepts at the earliest opportunity possible not only heightens the comprehension of the course, but also perfects its application in the business world. This would bridge the mismatch that existed between skills posed by the fresh accounting graduates on entry into the job market and employers requirements and expectations.  A descriptive cross sectional Research design was adopted. The study sampled students undertaking Bachelor of Commerce degree in twelve selected Kenyan universities and employed a mixture of purposive and stratified random sampling technique to select the Sample of students from the target population. The study adopted a logistic regression model. The research findings revealed that Introductory Accounting Course had a positive significant influence on students’ choice of Accounting Major in Kenyan Universities. The results can be used to make the course more attractive to students’ which would lead to increase in the uptake of Accounting Major in the universities. The study focused on Introductory Accounting Course content as opposed to other studies that previously focused on other aspects of Accounting Major such as earnings, job market conditions and career opportunities as influencers of career choices in accounting among students in universities. The study’s greatest contribution to the knowledge of accounting has been witnessed in its attempt to address the survival of accounting profession. This include:  giving more attention to Introductory Accounting Course content by availing relevant teaching materials, application of appropriate delivery methods and  employability of competent  Introductory Accounting Course Instructors.

Keywords: Introductory Accounting Course Content,  Kenyan Universities, Students choice, Accounting Major

DOI: 10.7176/JEP/11-9-23

Publication date:March 31st 2020

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