Print ISSN  :  2708-616X     |  Online ISSN  :   2708-6178   |  DOI:

Volume 9 |  Number 1  |   January – June 2024   | DOI:

Factors Influencing Students’ Choice of Accounting Major in Cambodia

Received : January 2024   |   Revised: May 2024    |   Accepted:  June 2024

Rido Thath, Ph.D.
CamEd Business School, Cambodia
Email: [email protected]

Mara Mong, Ph.D.
CamEd Business School, Cambodia 
Email: [email protected]

Somala Chheng
CamEd Business School, Cambodia
Email: [email protected]


Higher education institutions in Cambodia have offered a major in accounting since the private sector was permitted to provide education services. The development of the country, which sees the inflow of foreign companies and the growth of local firms, the full adoption of the accounting standards, the International Financial Reporting Standards (IFRS) by the National Accounting Council (NAC) may have induced the growing demand for professional accountants and the enrollment of students in accounting program. Recently, a major in accounting has attracted increasing interest from students. This study determined factors influencing Cambodian students’ decision to major in accounting. Three hundred ninety-four 394 students currently studying accounting were surveyed using the anonymous self-administered questionnaire through Google Forms. The Exploratory Factor Analysis (EFA) was used to construct the variables, and multiple regression was employed to analyze the factors influencing students’ choice of accounting major. The results showed that personal interest, school reputation, and career expectations are significant factors. Although female students account for most accounting students, the study did not find gender to considerably influence students’ choices. The results suggest that higher education institutions should prioritize strengthening their reputations by offering internationally accredited curricula and programs so that their graduates will be qualified to work in top-class companies, boosting students’ interest and expectation in pursuing accounting careers.

Keywords: Accounting major; Factor analysis; Multiple regression; Higher education


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Cite this article in APA 7

Rido, T., Mara, M. & Somala, C. (2024). Factors influencing students’ choice of accounting major in Cambodia.JAFESS, 9(1), 13 – 22.

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