Abstract:
The absence of trained accountants in Sri Lanka, like anywhere else, has been brought
to the forefront of attention regarding whether institutions of tertiary education can
cater to growing demands for professionals in commerce and accounting.
Undergraduates from non-management discipline in the state universities are a
potential but previously unused constituency. The current study attempts to identify
the determinants of choosing accounting-related professional courses by these
undergraduates. The study design identifies five determinants such as parental
influence, cost, peer influence, lecturer influence, and social status as independent
variables, with the selection of professional courses in accounting-related nature
serving as the dependent variable. Adopting a quantitative approach, the research
surveyed 250 undergraduates from non-management discipline in six state
universities in Sri Lanka, who were randomly selected using a method of stratified
random sampling. The data was collected through a systematic online questionnaire
with a five-point Likert scale, and the collected data were processed for descriptive
statistics, correlation analysis, and multiple regression analysis. The results showed
that cost, lecturer influence, and social status significantly influence students' course
selections, whereas parental influence and peer influence were not significant. These
findings provide valuable knowledge of Sri Lankan undergraduates' decision-making
behavior and highlight the need for targeted approaches by policymakers,
universities, and professional bodies. This research makes an input to the Sri Lankan
setting by bridging the gap between professional and academic career progression
and offering useful implications for developing the accounting profession.
