Determinants of Accounting Students’ Decision to Switch to Non-Accounting Majoring: A Case Study of Multimedia University, Malaysia

Abstract

The scarcity of chartered accountants in the accounting field is presently regarded as global concern, including Malaysia. Thus, this study aims to unravel the complex aspects contributing to the declining numbers in the presence of professional accountants in Malaysia. The study comprehends the factors driving accounting students to switch to non-accounting majors at Multimedia University, Melaka. Primary drivers such as learning difficulties, intrinsic factors, and perceptions advocacy are analyzed to reveal their impact in the main intentions of accounting students switching to non-accounting majors by employing the theory of plan behavior through nuance literature review understanding whereby the research methodology encompasses hypothesis formulation. Based on G*Power sampling technique, primary data collection via questionnaires will be distributed to foundation and diploma in accounting students with a minimum sample size of 119 respondents to ensure the strength and reliability of the study’s findings.