What influences accounting students' attitude towards accounting as a profession?

McDowall, Tracey and Jackling, Beverley 2008, What influences accounting students' attitude towards accounting as a profession?, in AFAANZ/IAAER 2008 : Conference Proceedings, AFAANZ, Sydney, N.S.W..

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Title What influences accounting students' attitude towards accounting as a profession?
Author(s) McDowall, TraceyORCID iD for McDowall, Tracey orcid.org/0000-0002-0199-9499
Jackling, Beverley
Conference name Acccounting and Finance Association of Australia and New Zealand and International Association for Accounting Education and Research Conference (2008 : Sydney, N.S.W.)
Conference location Sydney, N.S.W.
Conference dates 6-8 Jul. 2008
Title of proceedings AFAANZ/IAAER 2008 : Conference Proceedings
Publication date 2008
Publisher AFAANZ
Place of publication Sydney, N.S.W.
Keyword(s) perceptions
accounting major
accounting profession
Summary Several issues have been linked with the choice of an accounting major, and more specifically choice of accounting as a career path, including perceptions of the professional attributes required of accountants. The present study addresses two main themes: undergraduate students’ perceptions of the accounting profession and influences on decision to major in accounting. The study is motivated by the prior research of Marriott and Marriott (2003) that indicated exposure to accounting studies has a negative effect on attitudes towards the profession.

The results show that students’ perceptions of the profession related to work activities and prestige of the profession. Further analysis examining the influences on choice of an accounting major revealed three major factors: intrinsic interest in the content of accounting courses, influences of parents and friends together with perceptions of job status of accounting related to career advancement and salary. When compared with the Marriott and Marriott (2003) study, the present study showed students had more positive attitudes to studying accounting. There were however significant differences between local and international students in attitudes to the accounting profession.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category E3 Extract of paper
Copyright notice ©2008, AFAANZ
Persistent URL http://hdl.handle.net/10536/DRO/DU:30019131

Document type: Conference Paper
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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