ECONOMIC AND SOCIAL FACTORS OF STUDYING FINANCE AND ACCOUNTING: THE CASE OF THE MASTER'S DEGREE STUDENTS AT THE UNIVERSITY OF GDANSK

Recently, a relatively significant number of students select to study in the field of Finance and Accounting (F&A). There are many reasons why the students decide to choose this kind of studies. The choice of this major is influenced by both the economic and the social factors. Additionally, it involves an expectation of a good, well-paid job or the possibility of a future career. However, the perception of studying F&A has changed over time, from the unknown scope at the level of college to the professional knowledge at the level of second-degree of studies. The purpose of the paper is to present the educational path of the students of F&A, on the basis of the prepared survey. In particular, we attempt to answer the following questions: 1 Is the selection of the studies related to secondary school education? 2 Is the selection of the second-degree studies a consequence of the first-degree studies? 3 Is it possible to identify the social factors (such as family status, gender etc.) that influence the choice of the studies? 4 Can we identify the economic factors influencing the choice to study F&A? The research had to determine the answers to the question whether the students change their perception of their future at different stages of their education. The results allow estimation of a logit model, in order to find the determinants of studying in the field of Finance and Accounting.