Students' major choice in accounting and its effect on their self-efficacy towards generic skills: An Australian study

Satoshi Sugahara, Kazumi Suzuki and Gregory Boland

Asian Review of Accounting, 2010, vol. 18, issue 2, pages 131-147

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.

Keywords: Accounting education; Australia; Curricula; Skills; Students (search for similar items in EconPapers)
Date: 2010
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