Attitudes of African American Accounting Students Toward Graduate Education

To increase the number of African Americans in the accounting profession in the 21st century, more accounting majors must be recruited into graduate programs so that they will meet the 150 hour education requirement of the AICPA and a large number of states. Effective graduate program recruitment strategies should consider the influences and perceived benefits that motivate African Americans to pursue advanced degrees. This study surveyed African American undergraduate accounting majors to determine their opinions on certain influential factors and benefits. The major influence on the decision to attend graduate school was the respondentÕs own personal and professional goals. Greater upward mobility was the most important benefit perceived by survey participants.