Perceptions of the accounting profession based on an analysis of metaphors by undergraduate accounting students

2020 ◽  
Vol 29 (6) ◽  
pp. 572-604
Author(s):  
Lucía Mellado ◽  
Laura Parte ◽  
Enrique Villanueva
2006 ◽  
Vol 33 (1) ◽  
pp. 25-52 ◽  
Author(s):  
William D. Samson ◽  
Cheryl L. Allen ◽  
Richard K. Fleischman ◽  
Ida B. Robinson-Backmon

Accounting educators no doubt agree that diversity is an important and much neglected part of accounting education. They further recognize that it is difficult to incorporate this important topic into the accounting curriculum. This paper describes the efforts of various professors to expose business and accounting students to the evolution of diversity issues related to the accounting profession by using the book A White-Collar Profession [Hammond, 2002]. A White-Collar Profession: African-American CPAs Since 1921 is a seminal work which presents a history of the profession as it relates to African-American CPAs and documents the individual struggles of many of the first one hundred blacks to become certified. This paper describes efforts of faculty at four different colleges to utilize this book in their teaching of accounting. Instructors found that students not only developed an enhanced awareness about the history of the accounting profession, but that other educational objectives were advanced, such as improved communication and critical thinking skills, increased social awareness, and empathy for others. African-American students, in particular, embraced the people in the book as role models, while most every student saw the characters as heroic in a day when the accounting profession is badly in need of role models and heroes. This is encouraging given the profession's concern with diversity and the attention and resources directed at increasing the number of minorities entering the profession.


2011 ◽  
Vol 5 (1) ◽  
pp. 29-36 ◽  
Author(s):  
Abbie Gail Parham ◽  
Thomas G. Noland ◽  
Julia Ann Kelly

Business education is often criticized for its failure to develop lifelong skills. This study examines the opinions of 205 students to determine what skills they deem to be important for their future careers. The study then compares the opinions of accounting students against other business disciplines. The results of the study are mixed for the accounting profession. Many of the skills accounting majors ranked as important for their future were not surprising. However, there was some indication that accounting majors may be suffering from a silo effect and are not able to fully grasp how skills learned in other university courses impact their professional success.


2019 ◽  
Vol 12 (2) ◽  
Author(s):  
Eka Yuliana ◽  
Akhmad Riduwan ◽  
Lilis Ardini

<p><strong><em>ABSTRACT:</em></strong><em> Accounting is one of favorite subject for high scholl students who are interested in the socio-humanistic field of study. The accountant profession is also considered by community having broader job opportunities. However, accounting professionals are still limited, as in Stikom Surabaya where the numbers of new accounting students are lesss than other majors. This fact needs to be explored so accurate reasons can be identified and particular information on the less interest on studying accountancy in Stikom Surabaya can be provide for further considerations. Therefore, this study applied qualitative analysis with an interpretive approach. The techniques for data collection where data collection where through Focus Group Discussion (FGD) and interviews. The respondents where 29 people consisting of high school students (class) XII, prospective applicants, accounting students in all levels, non accounting students, accounting teachers, school counsellors and parents. As the resulst, this study councluded that each participant had different perceptions on accounting study and the accounting profession. Most respondents argued that accounting profession dealt with number, had in door office activities, a boring job and serious profession and had no sense of humor. Overall, an accountants is considered as an introvert person. The respondent also conveyed that accounting subject was difficult owing to many calculations and formulas, that the accounting carrier was not prospective for the next 10 years and that the proffesion had highest risk that  other professions. Moreover, the respondents mostly had no information that Stikom Surabaya provides accounting study. They just acknowledged that Stikom was imaged as the campus of engineering, information technology and design.</em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Accountant profession, accounting department, perception about accounting</em></p><p> </p><p><em> </em></p><p><strong>ABSTRAK:</strong> Jurusan akuntansi adalah salah satu jurusan favorit yang diminati siswa SMA pada bidang Soshum dan profesi akuntan adalah profesi dengan peluang kerja yang luas. Akan tetapi tenaga profesi akuntan masih minim dan hal ini juga berdampak pada Stikom Surabaya dengan jumlah mahasiswa baru pada jurusan akuntansi paling sedikit peminatnya dibanding dengan jurusan lainnya. Hal ini perlu digali dari persepsi masyarakat tentang akuntansi yaitu profesi dan kuliah pada jurusan akuntansi agar dapat memberikan informasi penyebab tentang sedikitnya minat studi pada jurusan akuntansi Stikom Surabaya. Surabaya. Analisis kualitatif dengan pendekatan intrepretif dilakukan dalam penelitian ini. Teknik yang digunakan adalah dengan <em>Focus Group Discussion</em> (FGD) dan wawancara. Sejumlah 29 informan diwawancarai yang terdiri dari siswa SMA kelas XII, calon pendaftar, mahasiswa aktif jurusan akuntansi semua tingkat, mahasiswa aktif jurusan non akuntansi, guru akuntansi, guru bimbingan karir dan orang tua. Hasil penelitian diperoleh bahwa persepsi tentang akuntansi dan profesi akuntan berbeda-beda. Sebagian besar informan berpresepsi bahwa akuntansi adalah pekerjaan yang hanya berkutat dengan angka dan hanya duduk di dalam ruangan sepanjang hari dan profesi akuntan adalah profesi yang membosankan, terlalu serius, tidak memiliki rasa humor dan akuntan adalah pribadi yang <em>introvert</em>. Mata pelajaran akuntansi itu sulit dan banyak hitungan dan rumusnya dan karir pada bidang akuntansi tidak prospek untuk 10 tahun kedepan dan resikonya lebih besar dari profesi lainnya. Hasil penelitian juga menunjukkan bahwa sebagian besar informan menyatakan tidak mengetahui bahwa di Stikom Surabaya terdapat jurusan akuntansi dan menurut mereka <em>image</em>nya adalah kampus teknik, teknologi informasi dan desain.</p><p><strong>Kata Kunci:</strong> Profesi Akuntan, Kuliah Jurusan Akuntansi, Persepsi Tentang Akuntansi</p>


2015 ◽  
Vol 57 (3) ◽  
pp. 360-376 ◽  
Author(s):  
Zauwiyah Ahmad ◽  
Hishamuddin Ismail ◽  
R. N. Anantharaman

Purpose – The purpose of this paper is to study accounting students’ intentions to pursue their careers as accountants and modelling this within the context of Malaysian accounting education. Design/methodology/approach – Data were gathered via a questionnaire survey involving undergraduate accounting students. Factor analysis, independent sample t-tests, and multiple regressions were employed. Findings – In total, four findings were derived from this study. First, within the undergraduate accounting programmes, non-commitment towards the accounting profession can still exist. Second, intrinsic interest is a significant predictor of career intentions. Third, the influence of anticipated conflict provides a new finding in relation to accounting students’ career intentions. The last finding is concerned with the influence of internship experience on students’ career intentions. Research limitations/implications – It was assumed that differences detected between the accounting student cohorts reflect changes over time in students’ intentions. Practical implications – Suggestions that have been previously put forward in efforts to market the accounting profession were mainly focused on promoting the extrinsic rewards. However, findings from this study suggested that sole focus on extrinsic rewards is not enough to warrant commitment towards the profession. Instead, marketing efforts should also focus on intrinsic values of the profession. Originality/value – The study has provided evidence that anticipated conflict should be given more attention by accounting researchers. Although students’ career intentions seemed to become clearer and more uniform as they progressed with their studies, two issues remain to be addressed by education institutions and accounting professional bodies, namely anticipated conflict and the conduct of internship programme.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 189-201
Author(s):  
Jenniver Jenniver ◽  
Mortigor Afrizal Purba

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified


2019 ◽  
Vol 17 (1) ◽  
pp. 64
Author(s):  
Theresia Joycelin Jasmine ◽  
Clara Susilawati

Accounting profession is required to provide true financial information and give confidence to users of financial information. However, many accounting scandals eroded people trust in the accounting profession. Therefore, it is important for prospective accountants to have understanding and knowledge in regard with ethical and moral values. This study examine moderating effect of gender on the the relationship between moral reasoning and ethical perceptions and between ethical sensitivity and ethical perceptions. If accounting students have higher moral reasoning dan ethical sensitivity, the ethical perceptions of accounting students are also predicted to be higher. This study examines moral reasoning and ethical sensitivity to ethical perceptions of accounting students with gender as a moderating variabel using a sample of students from 13 universities in Semarang. This study uses simple regression analysis and moderating regression analysis (MRA). Results show gender effect the relationship between moral reasoning and ethical perceptions, but hass no effect on relationship between ethical sensitivity and ethical perceptions of accounting students. Abstrak Profesi akuntansi dituntut memberikan informasi keuangan yang benar dan memiliki etika sehingga memberikan kepercayaan kepada pengguna informasi keuangan. Namun, banyaknya skandal akuntansi menurunkan kepercayaan terhadap profesi akuntansi. Oleh karena itu, penting bagi calon akuntan memiliki pemahaman dan pengetahuan berperilaku berdasarkan nilai etis dan moral. Penelitian ini menguji efek moderasi gender terhadap hubungan antara penalaran moral dan persepsi etis dan hubungan antara sensitivitas etika dan persepsi etis mahasiswa akuntansi. Jika mahasiswa akuntansi memiliki penalaran moral dan sensitivitas etika yang tinggi maka persepsi etis mahasiswa akuntansi tersebut juga tinggi. Penelitian ini menggunakan sampel mahasiswa dari 13 Universitas di Semarang. Penelitian ini menggunakan analisis regresi sederhana dan moderating regression analysis (MRA). Hasil penelitian menunjukkan bahwa gender mempengaruhi hubungan antara penalaran moral dan sensitivitas etis tetapi tidak mempengaruhi hubungan antara penalaran moral dan persepsi etis mahasiswa akuntansi.


Author(s):  
Steven C. Hunt ◽  
Robert C. Intrieri ◽  
A. Anthony Falgiani ◽  
Marie T. Papini

This study examines college students’ impressions of accountants from various sources. It extends previous research on students’ impressions of accountants by analyzing impressions after Enron, gender differences in impressions, and the effect of knowledge on impressions and adding news reports as an impression source. Students rated their impressions of accountants when they selected a major on each of 30 characteristics (such as ethical, versatile, and exciting) from each of four sources, plus a general rating. When qualities were combined into two factors, Professionalism and Personability, accountants were seen as professional, but not particularly personable. In many areas, finance majors had impressions of accountants equal to or higher than those of accounting students, while other majors had significantly lower impressions of accountants. News reports did not significantly influence students’ views of accountants. Knowledge was strongly correlated with impressions. Accounting students had the lowest knowledge of accountants from news reports and movies/TV of any major. Females held more positive impressions of accountants than did males. Implications for various groups, including college and high school accounting education and the accounting profession, are discussed.


2021 ◽  
Vol 2 (2) ◽  
pp. 87-99
Author(s):  
Ayu Rakhma Wuryandini ◽  
Noval Amrain ◽  
Imran Rosman Hambali

The purpose of this study was to analyze the influence of gender, labor market considerations and work environment on career choice as an accounting profession for accounting students at universities in Gorontalo Province. This type of quantitative research is used in this study with multiple regression as an analytical technique. One university and 3 private universities in Gorontalo Province were used as the population and the sample of this study was accounting students in semester VII of 74 students obtained from simple random sampling. The results of this study indicate that partially gender has a positive but not significant effect on career choice as an accountant profession, labor market considerations have a positive and significant effect on career choice as an accountant profession, and work environment has a positive and significant effect on career choice as an accountant profession. Simultaneously, the variables of Gender, Labor Market Considerations, and Work Environment have a positive and significant effect on career choice as an accountant profession. The variables of gender, labor market considerations, and work environment were able to explain the choice of career as an accounting profession by 36.9% while the remaining 63.1% was influenced by other variables not explained in this study.


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Luh Gede Krisna Dewi ◽  
Ayu Aryista Dewi

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.


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