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J. Cohen and D. M. Hanno, “An Analysis of Underlying Constructs Affecting the Choice of Accounting as a Major,” Issues in Accounting Education, Vol. 8, No. 2, 1993, pp. 219-238.

has been cited by the following article:

• TITLE: The Survey of Graduated Accounting Students’ Interest in Management Accounting: Evidence of Iran

  AUTHORS: Rezvan Hejazi, Ameneh Bazrafshan

  KEYWORDS: Management Accounting; Interest; Universities of Iran

  JOURNAL NAME: Open Journal of Accounting, Vol.2 No.3, July 17, 2013

  ABSTRACT: The purpose of this study is to investigate the perceptions of graduated accounting students in universities of Iran regarding their interest in management accounting versus other fields of accounting. Furthermore, this study determines the main factors that influence students’ interest in management accounting. In order to compile the necessary information, a questionnaire was prepared and distributed to 75 graduated accounting students. The results show that accounting students prefer financial accounting and auditing rather than management accounting. Moreover, findings indicate nine factors decline students’ interest in this branch of the accounting. Finally, using factor analysis, the results confirm the significant effect of three factors on students’ interest: education, profession, research. The paper provides additional empirical evidence to clarify which factors cause a low interest in management accounting.