Tan and Laswad (2009) discussed the factors that may influence students' decisions to major in
accounting. They include: availability of employment, earnings, job satisfaction, aptitude, interest in subject area,
and the influence of students` teachers at secondary schools, family and friends. Marriott and Marriott (2003)
compared UK accounting students' attitudes toward accounting profession at the beginning and ending of their
study periods and found that students have a positive attitude at the beginning of their study but this attitude fell
significantly by the end of their study periods.