What influences accounting student’s attitudes towards the accounting profession - a north west experience

Abstract

This study explores several issues which have been linked with influencing a student’s attitude toward the accounting profession. These issues include the factors that influence their choice of career, their decision to pursue a career in accounting, perceptions of the accounting profession and timing of the career decision. The study will also take into consideration the criticisms of accounting education which have received a lot of attention in related literature, and the decline in the popularity of accounting for leaving certificate. The results show that three main factors influence the student’s decision to pursue a career in accounting, namely long term earnings, job market conditions, and a genuine interest in the subject. This finding is the same regardless of gender. With regard to accounting education, the findings of this study support the argument that a gap has emerged between academic study and professional practice and as a result accounting education is no longer serving the needs of it graduates. The study also concluded that the majority of students still hold the traditional view of the profession as ‘bookkeeping’ and ‘number crunching’ orientated, however female students did have a much more favourable view of the profession than male students.