This paper reports the findings of a study designed to examine factors that influence business students' choice of major. Data were gathered through a questionnaire survey of second year college students. Students were asked to indicate the relative importance of 13 possible influences on their choice of major. The findings show significant differences in the importance of criteria motivating the selection of accounting compared to the business majors of finance, marketing and management. Students selecting accounting were highly distinguishable from second year students selecting marketing and management and were most similar to, but able to be distinguished from, finance majors. Accounting majors placed the most importance on external factors such as future earnings and career option. These findings should be useful in developing a strategy to attract students to accounting.