What turns students on to accounting? Is it a matter of perceived image and personality?

Abstract

In this paper we examine the perceptions of first year undergraduate students about the image of accountants, accounting as a profession and the work accountants perform. We shed light on how accountants and the accounting profession are perceived by first year university students, examine factors that impact on the decision to major in accounting and, identify personality traits of students majoring in accounting. Results indicate that, overall, the students in the sample held a traditional view of accounting and the work of an accountant. There was evidence to suggest that accounting majors perceive accounting to be less boring and more interesting than non-accounting majors. Several variables were found to influence the students’ perceptions of accounting. Furthermore, students who enjoyed their prior study of accounting, studied year 12 in 2006 and perceived accounting to be less boring were found to be more likely to study an accounting major. Finally, overall, the students reported a fairly average level of creativity, there was no significant difference in creativity between accounting and non-accounting majors and the evidence suggests that students who are more creative perceive accounting to be better described by adjectives such as accuracy, details and thorough.