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The purpose of this study was: (1) to propose a classification system for the contributory factors behind major coach and bus accidents with mass casualties based on the human factor analysis and classification system (HFACS); and (2) to identify the main contributory factors behind accidents and the main indicators of the causal factors. Based on 56 official investigation reports of major coach and bus accidents with more than 10 fatalities, a qualitative content analysis was conducted to develop a modified classification system for the contributory factors behind these accidents, and a gray correlation analysis was conducted to identify the main causative factors and indicators by calculating the correlation degrees. The results showed that the modified classification system for the contributory factors behind major coach and bus accidents can be divided into seven levels: government regulations, the organizational influence of passenger transportation enterprises, unsafe internal operational supervision, preconditions for drivers’ unsafe acts, drivers’ unsafe acts, proximate causes other than the driver’s act, and moderating factors affecting accident severity and probability. The organizational influence of passenger transportation enterprises is the most significant factor affecting the accidents. Thus, passenger transport enterprises must systematically strengthen their responsibility and safety management to prevent accidents. Accident investigations should begin with the accident process to determine the proximate cause as well as the factors that influence the likelihood and severity of the accident.

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