Planning to Obtain a Graduate Accounting Degree: Survey Evidence from Accounting Seniors
调查会计专业高年级学生，对比计划攻读与不计划攻读研究生学位的学生，发现两组在背景特征上差异不大，但计划组对成本收益评价更积极，且感知到更强的职业信念提升。
SYNOPSIS Graduate accounting enrollments are declining, which is concerning to accounting departments and the accounting profession. However, little is known about why some accounting students seek a graduate accounting degree, whereas others do not. Our research examines senior accounting students who plan (e.g., the grad group) or do not plan (e.g., the nongrad group) to obtain a graduate accounting degree. We focus our survey around three research questions. First, we find few differences in background characteristics between the grad and nongrad groups. Second, the grad group judges the cost/benefit of obtaining a graduate accounting degree more favorably and plans to take on less incremental debt in obtaining a graduate accounting degree. Third, relative to the nongrad group, the grad group perceives a more significant increase in four key differential career beliefs from obtaining a graduate accounting degree. Accounting programs can use our results to support enrollments in graduate accounting programs. Data Availability: Data are available from the authors upon request. JEL Classifications: M40; M41.