Business students' perception of the image of accounting

Abstract

The purpose of this study is to determine whether, in the presence of the 150-hour requirement, the image of accounting continues to deter high-quality students from choosing accounting as a major. This study uses the cognitive theory of planned behavior as the framework to investigate the factors that limit students' interest in a 150-hour accounting major. According to the data, while the image of accounting continues to suffer in the presence of the 150-hour requirement, the accounting major is attracting the type of student the profession desires. This finding suggests that the profession will have to explore additional means beyond the 150-hour mandate by which to improve the image of accounting in order to achieve its goal of attracting high-performing, otherwise non-accounting, students to the accounting major. On the other hand, this finding is encouraging, given the profession's concern about losing access to high-performing students.

Parental and Peer Influences upon Accounting as a Subject and Accountancy as a Career

“…The findings support the previous studies by [20], [21], [24] that discovered that close friends have significant influence on students" major choice when studying accounting. Peers or friends [29]- [31] may provide information, opinions, verbal encouragement,and support regarding the selection of their major subjects.This is however contradicted with the findings of [23] where peers had very little influence on their decision.…”

A percepção pública sobre os contadores: bem ou mal na foto?

“…Esse resultado contradiz estudos comparativos na literatura nacional e internacional, como os de Allen (2004), Aranya et al(1978), Azevedo et al (2008, Baker (1976), Baldvinsdottir et al (2009), Bedeian et al(1986, Booth e Winzar (1993), Byrne e Willis (2005), Chan e Ho (2000), Coate et al (2003), Cohen e Hanno (1993), Diptiana e Djuwari (2007), England (1988), Francisco et al (2003), Hunt et al (2004), Michaels e Levas (2003); Myburgh (2005), Noel et al(2003), Paolillo et al (1983), Saemann e Crooker (1999), Schlee et al (2007), Sugahara e Boland (2006) Em uma situação de rivalidade, como a apresentada por estudantes de administração, economia, direito, dentre outros, por mercado de trabalho comum, é de se esperar que a percepção negativa sobre os contadores possa ser distorcida em relação à percepção pública geral.…”

“…No entanto, o tema deve obedecer concomitantemente aos princípios da importância, da originalidade e da viabilidade, para que seja categorizado como pesquisa científica. Nesse sentido, Castro (1978) , 2000;ALLEN, 2004;ARANYA et al, 1978;AZEVEDO et al, 2008;BAKER, 1976;BALDVINSDOTTIR et al, 2009;BEDEIAN et al, 1986;BOOTH;WINZAR, 1993;BYRNE;WILLIS, 2005;CHAN;HO, 2000;COATE et al, 2003;COHEN;HANNO, 1993;DIPTIANA;DJUWARI, 2007;ENGLAND, 1988;FRANCISCO et al, 2003;FRIEDMAN;LYNE, 2001;HUNT et al, 2004;IMADA et al, 1980;MCPHERSON, 1999;MYBURGH, 2005;NOEL et al, 2003;PAOLILLO et al, 1983;SAEMANN;CROOKER, 1999;SCHLEE et al, 2007; SCHLOEMER; SCHLOEMER, 1997;SUGAHARA et al, 2008) ou professores (HARDIN et al, 2000;FIEGER, 2006), controllers (HOFFJAN, 2004;VAIVIO;KOKKO, 2006), clientes (HOOPER et al, 2009), ou ainda indiretamente por meio das artes, na representação dos profissionais de ...…”

Motivating Factors for Sustainable Accountant Potentials in Malaysia

“…It is believed that the students might be affected by the perceived difficulty of the accounting course (Allen, 2004) and ultimately discouraged them from pursuing studies in the accounting field. Furthermore, exposure to the accounting profession could adversely affect students' perception and career aspiration (Marriott & Marriott, 2003).…”