Mid-pipeline opportunities: Examining the impact of guest speakers on student interest in accounting

Prior research and the accounting profession suggest that one effective way for university faculty to strengthen the struggling pipeline of future accountants is to integrate guest speakers into introductory accounting courses. However, the logistical challenges of arranging guest speakers and popularity of online courses may limit live guest speaker appearances. We conduct a pretest–posttest quasi-experimental study to examine whether viewing live guest speakers changes students’ interest in majoring in accounting, and if viewing recordings of guest speakers achieves a similarly positive, but lesser, effect. We find that both live and recorded guest speakers increased interest in the accounting major. However, we do not find that live guest speakers have a greater effect on interest in the major than recorded guest speakers and instead find no difference in the experiences of students who viewed speakers recorded versus live. Students’ explanations revealed that the guest speakers changed many of their prior misconceptions about the profession and expanded perceptions of accounting career options. We encourage faculty to incorporate guest speakers into introductory courses to enhance interest in the accounting major, dispel misconceptions, and ultimately increase the accounting pipeline.