Criteria for Selection of an Academic Major: Accounting and Gender Differences

Abstract

An instrument for selection of academic majors was administered to 638 undergraduate business students to assess selection criteria for accounting majors and to compare criteria with nonaccounting majors, including marketing, management, and finance. Analysis supported the common stereotype that accounting majors were more motivated by extrinsic rewards than nonaccounting students; female accounting majors were more influenced than male accounting majors by intrinsic rewards.