FACTORS THAT MOTIVATE NIGERIAN UNIVERSITY STUDENTS TO STUDY ACCOUNTING

ABSTRACT

This research was carried out to discover the factors that prompt Nigerian University students to study Accounting in Nigeria despite the potential threats of job displacement due to the application of advanced technology in accounting operations mostly evident in Artificial Intelligence, Big Data Analytics and Automation. This was achieved through a review of conceptual, theoretical, empirical literature and analysis of research questions. The data generated was got from a carefully designed questionnaire in 5 point Likert-scale. This was administered to 150 full time and part time undergraduates studying Accounting in The University of Benin, Rivers State University and Ambrose Alli University. The data was anchored on Multiple Regression. The findings reveal that job security and personal interest are essential factors influencing students' motivation to pursue accounting. On the other hand, it also revealed that environmental factors, such as parental influence, peer influence, and lecturers' teaching quality, do not significantly influence students' choice of accounting in this time. It was therefore recommended that Nigerian universities implement targeted initiatives and programs aimed at highlighting career prospects to expose students beforehand and strong partnerships be established between universities and industry experts who can provide valuable learning sessions on how advanced technology is applied into accounting processes so as to give them a competitive advantage over those who will not possess this knowledge in the future.