© Kamla-Raj 2004                                                                                       J. Soc. Sci., 9(1): 19-22 (2004)

 

 

Attitude of Graduating Accounting Students in Nigerian

Universities to Postgraduate Studies in Accountancy:

A Career Expository Study

 

Sola Fatokun1 and Gbenga Ojo2

 

1. Department of Management and Accounting, Faculty of Administration,

Obafemi Awolowo University, Ile-ife, Nigeria

E- mail: sola_fatokun@yahoo.com

2. Department of Educational Foundations and Counselling, Faculty of Education,

Obafemi Awolowo University, Ile-ife, Nigeria

 

KEYWORDS Accountancy; postgraduate studies; attitudinal dispositions; graduate students

 

ABSTRACT This study examines the attitude of graduating accounting students toward postgraduate studies in accountancy. A total of 496 final year students from three Nigerian Universities that offer postgraduate studies in accounting are the subjects of the study. Studentsí Self- Rating Attitudinal Inventory (SAAI) developed by the researchers was administered on the subjects. The results of the study show that the students do not have favourable attitude toward postgraduate study in accounting. There is also no significant difference in the attitudinal dispositions of students from the chosen universities. The postgraduate study they claim to have flair for is the terminal Master of Business Administration degree (MBA) which enhances their prospects of securing high paying jobs in the banking, oil and gas, shipping, insurance, telecommunication, manufacturing industries etc.

 


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