Abstract: In today’s business environment, it is crucial to recruit competent and talented accounting students
to the field. Understanding what influences business students to select their major can help accounting recruiters
to attract and retain bright students who have the potential to benefit the accounting field. This study investigated
the influence of certain individuals, such as the accounting principles instructor, on students’ decision to major in
accounting. Furthermore, the study presents additional information about accounting majors, such as motivating
factors and timing of major selection, which can assist in improving recruiting strategies and providing guidance
on career and job opportunities.