Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree

The purpose of this research is to identify the reasons for switching to accounting by graduates of other fields in the master's degrees and to analyze the situation of these students after choosing a major in accounting. In other words, what are the motivations and drivers for students from other fields to change to accounting, and in the accounting, field are they satisfied with their current conditions or not? The research method according to its nature is qualitative through interviews with 24 students who studied at the undergraduate level in a field other than accounting and the master's level in the field of accounting, The Thematic analysis method has been used to extract categories. Based on the findings, 35 subcategories were identified, which are among the factors influencing the choice of accounting field. These sub-categories are classified under six main categories work market and income level, interest and ability, order from others, nature and characteristics of the accounting field, nature of undergraduate field, and social factors. In addition, 54 subcategories were identified in the field of ways to know about accounting, the strengths and weaknesses of accounting, and the degree of conformity of preconceptions with reality. Also, from the point of view of students of other fields, 21 unique skills can be added to accounting. In general, the results indicate that the students who changed majors knowingly and with sufficient knowledge are satisfied with their choice and add significant skills to accounting, especially in terms of analysis and critical thinking