Students’ perceptions of the accounting profession : a work values approach

TOURNA GERMANOU, Eleni, HASSALL, Trevor and TOURNAS, Yanni (2009). Students’ perceptions of the accounting profession : a work values approach. Asian Review of Accounting, 17 (2), 136-148.

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Official URL: http://www.emeraldinsight.com/doi/full/10.1108/132...
Link to published version:: https://doi.org/10.1108/13217340910975279
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    Abstract

    Purpose – This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting profession, and the relationship between students’ perceptions and intentions to pursue an accounting career. Design/methodology/approach – A survey research approach has been adopted to investigate students’ perceptions regarding the accounting profession. The data for this study are collected via questionnaires completed by Malaysian exchange students visiting a university in England and students of a major university in England. The results of the questionnaire are then quantitatively analyzed. Findings – The results indicate that both groups hold positive perceptions of the accounting profession and there is a significant correlation between students’ perceptions and their intention to pursue a career in the profession. The study also identifies that Malaysian and English students hold differing perceptions concerning the accounting profession’s attributes and outcomes. Originality/value – This is one of the first accounting education papers using the work value theory to investigate perceptions regarding the accounting profession by Malaysian students of Chinese ethnicity and compare these perceptions with the perceptions of students of a major university in England of English ethnicity. Keywords Perception, Accounting, Careers, Malaysia, United Kingdom Paper type Research paper

    Item Type: Article
    Research Institute, Centre or Group - Does NOT include content added after October 2018: Sheffield Business School Research Institute > Finance, Accounting and Business Systems
    Departments - Does NOT include content added after October 2018: Sheffield Business School > Department of Finance, Accountancy and Business Systems
    Identification Number: https://doi.org/10.1108/13217340910975279
    Page Range: 136-148
    Depositing User: Trevor Hassall
    Date Deposited: 14 Mar 2016 11:09
    Last Modified: 08 Jul 2019 19:16
    URI: http://shura.shu.ac.uk/id/eprint/11684

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