Degree

Bachelor of Accountancy; Bachelor of Arts (B.A.)

Major(s)

Accounting; Foreign Language

Document Type

Immediate Open Access

Abstract

Many undergraduate students express an early interest in accounting, yet the actual number who later go on to matriculate into the profession is significantly lower. Despite efforts by educational institutions and the accounting industry to attract students to the profession, accounting programs experience high attrition rates. Using a survey-based approach, this research provides insights into factors that influence students to (1) enter university as declared accounting majors, (2) switch into accounting during their time at university, or (3) leave the accounting program. Additionally, this study examines the role of academic and socioeconomic backgrounds in shaping these decisions. By pinpointing potential “leaks” in the accounting pipeline, this study provides actionable insights for universities and industry professionals to bolster recruitment, improve retention, and support students transitioning into the field, ultimately fostering a profession that better reflects the students initially drawn to it.

DOI

https://doi.org/10.54718/GPZZ1469

Date Defended

4-22-2025

Thesis Director

Dr. Nicholas Cicone

Second Committee Member

Dr. Brad Lang

Third Committee Member

Dr. Brian Pugh

Rights Statement

"Addressing the Accounting Pipeline Leak: Academic and Socioeconomic Barriers to Entry, Retention, and Belonging", Copyright 2025 by Karlene Deng. All rights reserved. Note that in addition to my own works of authorship, this thesis may contain and provide citations to third party content. If your use goes beyond fair use, you would need to contact those rights holders for additional licensing/permissions.

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