Joint Effect of the First Course in Accounting, Students' Performance and Career Guidance on Choice of Accounting Specialization

Abstract

The First Course in Accounting, students' performance and career guidance act as eye openers to choose of Accounting Specialization and career. This is because the synergetic benefits of the three components are greater than the sum of the individual variable. The first Course in Accounting introduces the students to the fundamental concepts of accounting. When a student fails to grasp these concepts at the earliest opportunity, it would be detrimental to the comprehension and application of accounting practice in the business world. Further, Students' performance in the course stands at the centre of the choice of Accounting Specialization. Career guidance specific to the accounting profession gave a student adequate insight into the discipline that heightened the probability of their choosing the career. A conceptual framework was used to explain the joint interactive relationship amongst the study variables.  The Theory of Consumer Behaviour was used as the study's anchoring theory to explain the study variables.  A researcher designed questionnaire was used to collect data from sampled students. Logistic regression model tested the null hypothesis and rejected it at 5% significance level. The findings revealed a significant joint effect of The First Course in Accounting, Students Performance and Career Guidance on Choice of Accounting Specialization. The synergetic benefits of the joint effect are expected to be the study's greatest Contribution to knowledge in the field of Accounting.