摘要：The purpose of this study is to investigate the perceptions of graduated accounting students in universities of Iran regarding their interest in management accounting versus other fields of accounting. Furthermore, this study determines the main factors that influence students’ interest in management accounting. In order to compile the necessary information, a questionnaire was prepared and distributed to 75 graduated accounting students. The results show that accounting students prefer financial accounting and auditing rather than management accounting. Moreover, findings indicate nine factors decline students’ interest in this branch of the accounting. Finally, using factor analysis, the results confirm the significant effect of three factors on students’ interest: education, profession, research. The paper provides additional empirical evidence to clarify which factors cause a low interest in management accounting.
关键词：Management Accounting; Interest; Universities of Iran
