위계선형모형을 활용한 세무 및 회계 전공 선택의 결정요인 분석: 전문대학을 중심으로

[Purpose]The selection of a major requires not only the individual characteristics of the student, but also the application of the department and the university to which the student belongs, so it is necessary to examine the influence of the individual and school factors at the same time. [Methodology]In this study, the factors influencing the selection of major were extracted by reviewing previously conducted studies on the tax and accounting majors of junior colleges. In order to verify the effect of individual and school factors on the selection of tax and accounting majors in junior colleges, a 2－level hierarchical linear model (HLM) was applied and analyzed. The data used for the analysis were from the Korean Education and Employment Panel. [Findings]As a result of the analysis, it was found that the location of the university, the employment rate of the university, and the scholarship benefit were significantly affected among the school factors. It was found that there was a significant effect on the interaction effect between the employment rate, family circumstances, and university location. [Implications]The results of this study are expected to be utilized in the department’s admission strategy and department promotion by identifying the determinants of the tax and accounting major selection of junior colleges.