Examining Students’ Feelings and Perceptions of Accounting Profession in a Developing Country: The Role of Gender and Student Category

Abstract

This paper examines the preconceived notions accounting students in Ghana have about the accounting profession and whether these perceptions are influenced by gender and student category (graduates and undergraduates). This study was a cross-sectional survey of 516 undergraduate and 78 graduate accounting students from a public university in Ghana. A self-administered structured questionnaire was developed to collect primary data. Data were analysed using SPSS 16.0.The results of this study show that, generally, both undergraduate and graduate accounting students have positive perceptions about accounting profession, contrary to most existing literature. Our findings indicate that despite the generally negative perception held by the public about accountants' behaviour, accounting students in Ghana do not share the same perception with the public. This study also found that gender influences the perception of both graduate and undergraduate accounting students, and few significant differences existed between graduate and undergraduate accounting students' perception of the profession. This research contributes to the academic debate surrounding the concerns of the future of accounting profession and its implications for contemporary accounting education in developing countries. It also provides knowledge to accounting educators in Sub-Saharan Africa (SSA) regarding areas of career orientation and training required to positively influence the perception of future accounting professionals in SSA and Ghana in particular. The limitations of this study are discussed to provide directions for future research.

Reasons To Choose Chartered Accountant As Profession

“…Distinctly, preferences of accounting students to be chartered accountant do not influenced by the age of students. It is contradict with the study by (Mbawuni, 2015). Thus, the hypothesis 4 not supported.…”

“…This part will cover why and how surrounding conditions that related to the respondents will correspond to their decisions towards dependent variable. The questionnaires adapted from Ahmad et al (2014) and Mbawuni (2015). This questionnaire distributed in two ways, which are directly approach the respondents at the universities and using electronic questionnaire -Google Form.…”

“…It directly affect the need of educational and career goal. In the study of Mbawuni (2015), undergraduate students always have good perception about the accountant itself, accounting job outcomes and high expectations regarding the job opportunities. Sometimes, students with older age already have some working experiences in accounting profession.…”

“…Universities with accounting faculty able to adopt the strategy used in order to develop the interest among accounting student. As discussed by Mbawuni (2015), there is a need for accounting lecturers and educators to provide more career orientation for the undergraduate level to help them improve the perception of chartered accountant profession as well as assist the students in understanding the accounting principles in a real situation in order to pass professional exams and gain skills while in university.…”

Chinese Tertiary Accounting Student’s Perceptions of Certified Public Accountants and Their Career Job Choice

“…For example, an accounting student may be drawn towards a particular accounting career for personal reasons not because there is any influence from anywhere else (Nwobu, O., et al, 2015). Several researches focused on the perception that students have over the accounting profession (Cory, 1992;Cohen & Hanno, 1993;Fisher & Murphy, 1995;Friedlan, 1995;Saudagaran, 1996;Mladenovic, 2000, Tourna et al, 2009, Saeman and Crooker 1999, Coate et al, 2003, Byrne & Willis 2005, Mbawuni, J. (2015.…”