Investigating Factors Influencing Non-Accounting Students’ Decisions to Pursue Professional Accounting
Abstract
This study examines the factors influencing non-accounting graduates' decisions to return to school to pursue a degree and a career in accounting. It explores the key factors influencing their transition, contrasts these with the motivations of traditional accounting students, and examines the unique skills these individuals bring to the profession. Using a descriptive survey approach, the study collected data through questionnaires from 100 accounting graduates, 72 traditional and 28 non-accounting students across four Ghanaian universities. All participants graduated between 2019 and 2021 and were enrolled in the Institute of Chartered Accountants, Ghana (ICAG) professional examinations.
Findings reveal that non-accounting graduates often discover accounting through work experience or personal networks rather than initial academic interest. Their decision to shift into accounting is largely driven by pragmatic factors, such as job stability, career prospects, and income potential, rather than a pre-existing passion for the field. In contrast, traditional accounting students typically make more deliberate, early choices based on academic interests or long-term career planning. Despite entering the field later, non-accounting graduates bring with them diverse academic and professional experiences, offering fresh perspectives and complementary skills that can enrich the accounting profession.
This research provides valuable insights for educators, recruiters, and professional bodies seeking to attract and support non-traditional entrants into the accounting field. By recognizing the practical motivations and varied competencies of these career changers, institutions can design more inclusive recruitment strategies, tailored educational programs, and effective transition support services. The study contributes to the limited body of literature examining the role and impact of non-accounting graduates in the profession, offering implications for how the accounting sector can better leverage diverse talent to enhance its future workforce.
Keywords: Accounting Education, Career change, Non-traditional students, Professional Accounting, Social Cognitive Career Theory, Ghana
DOI: 10.7176/RJFA/16-4-02
Publication date: May 30th 2025

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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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