The objective of this paper is to investigate the influential factors affecting university and college students’ decision to choose Accounting as a major. Based on prior studies, this paper determined the corresponding factors and analysedthemwith a view to construct a new scale applicable to Vietnam. This study applied the quantitative research methods, making use of the coefficient reliabitlity of Cronbach-Alpha, the Exploratory Factor Analysis (EFA) method, and also the Binary Logistic Regression model to determine the probability of this choice. The findings of this study would provide useful overviews for education policy makers in finding out strategies to promote education in accountancy.