Socioeconomic Factors Affecting Enrollment in Accounting Programs

Abstract

Enrollment trends in accounting programs are influenced not only by academic performance or career opportunities but by broader socioeconomic factors shaping student access, motivation, affordability, and perceived professional value. This study investigates how economic class, geographic inequality, educational background, financial aid systems, family occupation patterns, and cultural perceptions affect enrollment in accounting degrees across developing and developed nations. Using mixed-method data—including surveys of 412 students across five countries, interviews with academic counselors, and analysis of government education statistics—the study identifies income disparities, urban–rural gaps, lack of career awareness, and rising tuition structures as key barriers. The paper proposes policy recommendations to support equitable access to accounting education and expand participation among marginalized groups.