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Accounting Students' Attitude Towads Accounting
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Transcript of Accounting Students' Attitude Towads Accounting
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What influences accounting students attitudes towards accounting as aprofession?
http://www.afaanz.org/openconf/2008/modules/request.php?module=oc_proceedings&action=view.php&a=Accept+as+Paper&id=491
Tracey Mc Dowall*School of Accounting, Economics and FinanceFaculty of Business and LawDeakin University221 Burwood HwyBurwood Vic 3125AustraliaTel: + 61 3 9244 6367Fax: + 61 3 9244 6283E-mail: [email protected]
and
Beverley Jackling
School of Accounting and LawRMIT University239 Bourke Street, Melbourne, VictoriaAustraliaPhone: +61 +3 9925 5754Email: [email protected]
*Contact author: [email protected]
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Abstract
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 mainthemes: undergraduate students perceptions of the accounting profession andinfluences on decision to major in accounting. The study is motivated by the prior research of Marriott and Marriott (2003) that indicated exposure to accounting studieshas a negative effect on attitudes towards the profession.
The results show that students perceptions of the profession related to work activitiesand 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 jobstatus of accounting related to career advancement and salary. When compared with theMarriott 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
Key words: perceptions, accounting major, accounting profession
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1. Introduction
The number of professional accountants in Australia is growing steadily, 100,000 in
1995-96 and 140,000 in 2005-06, (Birrell, 2006 p3). However, this is not attributed to
the growth in domestic trained accountants but from recently arrived migrants, with the
majority being former overseas students who have completed their course in Australia.
The number of accountants who are former overseas students increased from 933 in
2001-02 to 6559 in 2005-6 (Birrell, 2006).
Overall the number of students graduating in accounting courses at Australian
universities is increasing, but the credit must once again go to an increase in
international enrolments . The increase in numbers is due to the high propensity of these
students to seek permanent residence on competition of their course. Birrell (2006)
indicates that the number of overseas students who completed their degree in
accounting has increased substantially in recent years. This is in contrast to prior
research conducted in the United States over the last decade which has highlighted the
decline in the number of students majoring in accounting has impacted on the supply
of accounting graduates to the profession (Saemann and Crooker, 1999; Albrecht and
Sack, 2000). The declining popularity of accounting majors amongst local students in
Australia has been in part attributed to the negative views of the profession, particularly
the stereotypical view that accountants require good number skills (Mladenovic 2000;
Parker 2001). In order to understand students attitude towards the profession, one of
the aims of this study is to investigate the factors that influence students choice of
accounting at university level.
A number of studies have examined the influencing factors that contribute to a students
choice of major. These influencing factors include extrinsic and intrinsic interests in the
discipline. Extrinsic factors such as perceived benefits, opportunities for advancement
have been found to be important factors in students choice of major (Paolillo and
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Estest 1982; Gul et al., 1989; Felton et al., 1995; Ahmed et al., 1997). Intrinsic factors
in relation to the need to obtain an interesting job has been found to be important in
choice of accounting as a career (Adams, et al. 1984; Linden, 1987). Educational
experience, including prior studies in accounting together with personal characteristics
such as gender have also been identified with a students choice of accounting major
(Nelson and Vendrzyk, 1996; Byrne and Willis, 2005).
This paper aims to address two main themes: undergraduate students perceptions of the
accounting profession and influences on decisions to major in accounting, given
Marriott and Marriotts (2003) study that indicated exposure to accounting studies has a
negative effect on attitudes towards the profession.
The following section of the paper reviews the literature related to the choice of
accounting as a major and as a career choice. The subsequent section describes the
research approach including research design, data collection and data analysis
techniques. Section 4 presents an analysis and discussion of the results. The paper
concludes with identifying limitations of the study and opportunities for further
research.
2. Literature Review
The influences of background characteristics, choice of accounting as a discipline and
perceptions of the accounting profession are the 3 areas that will be highlighted in
addressing the background literature for this study.
Background Characteristics
Gender
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Various studies have investigated whether there are differences in the attitudes of males
and females to accounting. Research undertaken by Nelson and Vendrzyk (1996) in the
USA demonstrated that females had more favourable attitudes towards accounting than
male students. This finding has more recently been supported by a study in Ireland by
Byrne and Willis (2005) who found that female secondary school students viewed
accounting as more definite, precise and compliance driven than males.
In Marriott and Marriotts 2003 study, there was evidence to suggest that female
accounting students in a university environment were more inclined to view accounting
positively as they progressed through their undergraduate accounting studies. Their
results showed that females in a social context viewed accountants as people focused
(Marriott and Marriott 2003, p.125). This is consistent with the earlier work of Nelson
and Vendrzyk (1996). In contrast Jackling and Calero (2006) did not find any
significant difference in females and males in their interest in becoming an accountant.
However this discrepancy in findings may in part be explained by the fact that Jackling
and Caleros (2006) study was only aimed at first year level while Marriott and Marriott
(2003) was a longitudinal study.
Overseas student versus local student
Recent figures show that overseas students enrolled in accounting courses now make up
around 47 per cent of all commencing students in the business field
(www.cpaaustralia.com.au/cps/rde/xchg/ ). The growth in overseas student enrolments
in accounting has been at the Masters level together with a change in the institutional
location of accounting teaching. As of semester 1 2005, 14,427 overseas students were
enrolled and 15, 696 local students were enrolled in an accounting major (DEST 2005).
Birrell (2006) reported that the number of resident domestic students completing
accredited accounting courses at Australian universities has only increased marginally
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over the past decade. There has been an increase in the numbers studying accounting in
Australian universities, but it is almost entirely attributable to expansion in the numbers
of full-fee overseas students.(p.7)
Other studies (Clikeman et al., 2001) have tried to link a students country of origin to
student perceptions of particular accounting issues. However no significant relationship
was found. This is supported by Jackling and Keneley (2007) who reported few
differences between local and international students with respect to motivational
influences on decision to major in accounting.
Several issues have been linked with the choice of an accounting major. Educational
experiences, including prior studies in accounting together with course experience and
personal characteristics, such as gender (Nelson and Vendrzyk, 1996; Byrne and Willis,
2005) and socio-economic status (Pearson and Dellman-Jenkins, 1997) have also been
identified with choice of major. Of significant value is the findings of Jackling and
Calero, 2006, which supports the conclusions of earlier studies (AECC, 1992;
Mladenovic, 2000; Byrne and Willis, 2005), that the experiences of the first course in
accounting impact on students intention to pursue an accounting career.
Intrinsic interest
A number of studies have indicated that job satisfaction is important in accounting
students discipline choice (Paolillo and Estes, 1982; Gul et al 1989; Ahmed et al.,
1997; Auyeung and Sands 1997). However Paolillo and Estes, 1982 and Ahmed et al.,
1997 also found that accountancy students attach lower importance to intrinsic factors.
This is in contrast to the findings of Linden (1987), Adams et al., (1994), Felton et al.,
(1994) and Jackling and Calero (2006), who demonstrate that intrinsic factors are very
important in career decisions made by accounting students.
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Studies conducted by Adams et al., (1994) and Mauldin et al., (2000) indicate that
genuine interest in the subject is an important selection factor. Saemann and Crooker
(1999) also found that students are more likely to choose an accounting major when
they considered accounting interesting and enjoyable. This finding was further
supported by results of Jackling and Calero (2006) where intrinsic rewards such as
enjoyment of the study of the topics studied in accounting, were a predictor of intention
to undertake a career in accounting.
Other studies have found that many students believe the accounting curriculum impacts
on students perceptions of the work of the accountant and their desire to pursue a
career in accounting (Zeff 1989).
Accounting as a discipline
The way in which students as well as the public view accounting is an image that has
persisted over time and is reinforced by the media. Typically accountants have been
referred to as number crunchers, as bookkeeping and auditing work has been
emphasised or been associated with, an emphasis upon numerical accuracy, routine
recording and calculation methods, together with attention to detail (Parker, 2000). Rule
based
The study conducted by Cohen and Hanno (1993) and Allen (2004) suggest that the
workload in accounting courses could hinder a students decision to major in
accounting, and that students choose not to major in accounting because they perceived
it to be highly numbers orientated and boring. This is consistent with the findings of
Tan and Laswad (2006), who suggest that non-accounting majors may have not chosen
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accounting as their intended major because they perceived accounting as too numbers
orientated.
Negative views of the profession have also been associated with the view that
accounting requires good number skills (Mladenovic, 2000; Parker 2001). Zeff (1989)
found that students viewed accounting as a rule-based type of educational experience
characterised by courses consisting of collections of rules to be memorised. Similarly,
Inman et al., (1989) found that many students views of accounting courses as
consisting of mass production and rote-memorization. The perception held by students
that accounting is rule-based and procedural activity is a problem as it may lead to the
wrong type of student undertaken accounting courses. This is the view of Friedlan
(1995) and Jackling (2002). They found that the wrong people may be choosing
accounting majors, given that the accounting profession aims to ensure that students
with qualities consistent with the demands of the profession are attracted to study
accounting majors.
Not only have students traditionally viewed the content of accounting courses
negatively, more recently, Jackling (2002) found that greater than 50 per cent of first
year students studying a core unit of accounting had negative perceptions of the
profession.
Accounting as a profession
Prior studies have shown that the perceptions and stereotypes that people hold are
important factors that influence their career decisions (Holland, 1966; 1973). Students
attitudes towards the accounting profession are in part, influenced by their perceptions
that Marriot and Marriott (2003) term, pre entry attitudes or expectations based on
societal stereotyping, childhood experiences and the imagery portrayed by the
profession and their experiences when studying accounting at university. This section of
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the literature review examines the underlying factors that impact on students
perceptions of the accounting profession
Work activities of the profession
Perceptions of the work of accountants have developed over the years from several
sources. In the media such as televisions, plays and films accountants are portrayed as
unflattering images (DeCoster and Rhode 1971; Cory 1992; Murphy 2000.) For
example the film industry has represented accountants as financial experts who are
inept, dysfunctional misfits, with antisocial tendencies and a dowdy nerdishness (Beard,
1994; Bougen 1994; Smith and Briggs 1999; Parker 2001). This is an image that has
persisted over time. Therefore it is important for the accounting profession to monitor
public perceptions, including the perceptions of students so as to ensure that
prospective students have an accurate perception of accounting (Nelson et al., 2002,
p.282).
Prestige of the profession
In the past professional bodies and accounting educators have been concerned about the
negative image of the profession and the likely impact that this will have on attracting
high calibre students to study accounting ( Arthur Andersen & Co. et al., 1989; Geiger
and Ogilby 2000). In the USA Lowe and Simons (1997) found that future earnings was
the most important influence for accounting, finance and management majors. This is
consistent with the findings of many other studies (e.g.Tan and Laswad 2006; Maudlin
et al., 2000; Auyeung and Sands, 1997; Felton et al., 1994). These studies have shown
that accounting students discipline choice has traditionally been heavily influenced by
earnings potential and job market conditions or opportunities.
Influences of parents
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Harrison (1998) points out that it is not only students own perceptions that affect their
career decisions but also the perceptions of those around them. Therefore students may
be influenced by their accounting teacher from either high school or university, parents,
relatives or friends. However, prior research on the impact of teachers on a students
decision to major in accounting has produced inconclusive and mixed results. Some
studies have shown that teachers do not play a significant role in students choice of
majors (Cangelosi et al., 1985; Gul et al., 1989). In contrast, other studies (e.g.Paolillo
and Estes 1982; Hermanson and Hermanson 1995; Geiger and Ogilby 2000; Mauldin et
al., 2000) have found referents to have an influence on students decision to major. The
evidence regarding the influence of others, eg parents and friends is also inconclusive.
Studies such as Inman et al., (1989); Mauldin et al., (2000) and Tan and Laswad (2006),
found that parents, followed by instructors had a strong influence on students choice of
majors. Tan and Laswad (2006) also found that international students in particular
regarded the views of parents and career counsellors as important in their selection of
intended major. These findings are consistent with the findings of Auyeung and Sands
(1997), who found that Asian students tend to place more value on the opinion of
important referents, particularly their parents, in their major intentions.
In summary, this study investigates the various influences on undergraduate students
decisions to undertake an accounting major and their perception of the accounting
profession, taking into account the issues addressed in prior literature as outlined above.
In particular the study conducted by Marriott and Marriott (2002) will in part be
replicated to analyse attitudes towards the accounting profession.
Based on the existing literature discussed, this paper will examine four research
questions:
Q1 What are the attitudes of undergraduate accounting majors to the profession?
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Q2 Are there differences in attitudes between local and international students towards
the profession?
Q3 Are there gender differences between attitudes towards the accounting profession?
Q4 Are the findings of Marriott and Marriott (2003) able to be replicated in an
Australian environment?
3. Research Approach
Research design and data collection
The data set used in this study was collected via questionnaires completed by 131
students undertaking the second unit in the accounting major as part of their
undergraduate studies in a Bachelor of Commerce course at a Victorian university in
Australia. This unit of study represents the first unit of accounting studied in the
undergraduate degree that is only completed by students pursuing an accounting major.
The questionnaire collected background information relating to entry pathway, country
of permanent residence and factors important in decision to major in accounting The
present study replicated several aspects of prior study of Marriott and Marriott (2003)
addressing perceptions of the accounting profession using the Accounting Attitude
Scale (AAS) developed by Nelson (1991). The AAS measures the overall, global
attitude of college students in the United States towards the accounting profession. The
administration of the measure over a number of years and at a number of universities in
the US indicate the reliability coefficient alpha has been 0.80 or above (Graves et al.,
1992; Nelson and Deines, 1995: Nelson and Vendryzk, 1996).
Data analysis techniques
In addressing students perceptions of the work of accountants the study uses
descriptive statistics to examine the attitude of undergraduate students towards the
accounting profession. The first part of the analysis tests for differences in attitudes
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between local and overseas students, together with any possible gender differences. The
study explored students attitudes towards the work of accountants following the
methodology by Marriott and Marriott (2003).
The items measuring attitude to the profession include some items that need to be
reversed in the scale. Items marked have been reversed coded so that the higher the
score the lower level of agreement, hence the more positive the response. In addition, as
in Marriott and Marriott (2003), all items have been re-keyed to a scale of 0 to 10. The
analysis of each of the 14 items was tested by using independent group t-tests for
residence and gender. The study also compares the mean student scores and the mean
third year scores ( t 1 student scores presented in tables 4,6,7,8 and 9) of Marriott and
Marriott, (2003) including comparison of differences of local (home) students and
overseas students.
The reliability coefficient of the AAS is 0.724 in the present study, which is slightly
below the usual level of 0.8 but within acceptable limits (see Marriott and Marriott
2003).
Results
Descriptive statistics
In this study, questionnaires were distributed to students studying the second unit of an
accounting major. Of the 131 useable responses 74 were female and 57 were male. The
distribution of students by place of residence showed that 78.6 % were overseas
students and local students only made up 22.4% of the sample. The other interesting
background characteristic is that a large proportion of overseas students (74.4%)
completed their first year of university at another institution. That is only 25.6% had
completed their first year at the same university as their second year of study. Table 1
provides details of the background characteristics of the sample.
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Insert Table 1 here
As one of the main objectives of this study was to assess attitudes towards the
profession by students studying an accounting major, this section of the results presents
comparisons of the mean student scores on the AAS re perceptions of the accounting
profession together with the differences in perceptions of local and overseas students.
Table 2 shows the mean scores for each of the 14 variables addressing perceptions of
the accounting profession.
Insert Table 2 here
The results shown in Table 2 indicate that overall respondents perceived that the
accounting profession is well-respected (mean 7.85) and that they would enjoy being an
accountant (mean 7.77) and liked studying accounting (mean 7.42). The scores on these
items are consistent with Nelson and Vendrzyks study (1996) where scores ranged
from 7.225 to 7.56 out of a possible score of 10. Marriott and Marriotts study (2003)
had scores above eight on four of the statements: the accounting profession is well
respected; I would enjoy being an accountant; accountants are not boring people; I like
accounting. However, it should be acknowledged that these were the scores for students
at the commencement of their studies whereas the results reported in the present study
are for students who have completed at least two units of university accounting. Of
interest is the finding in the present study that students overall did not perceive that
accounting involved a great deal of rule-memorising (4.83). This may reflect the
curriculum focus at the University where this study was conducted given that
procedural approaches are de emphasised and there is a focus on concept development.
Additionally, in the present study respondents were less likely to perceive that
Accountants worked alone (mean 5.48), compared with the Marriott and Marriott
(2003) study.
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Differences between local and overseas student perceptions of the accounting
profession
Given the high numbers of overseas students enrolled in undergraduate accounting studies
at Australian universities this study aimed to examine whether there were differences in
attitude towards the accounting profession between local and overseas students. The results
of the independent t tests are shown in Table 3.
Insert Table 3 here
The results show that there were significant differences between local and overseas
students on three of the 14 items addressing attitudes towards the profession. The
differences between the two cohorts are mixed in terms of attitudes. For instance, overseas
students were of the view that Accountants were boring, more so than local students.
However, the local students were more inclined to view Accountants as number crunchers
and unlikely to work with people
Overall there were no significant differences in the means for local and overseas students
on the remaining 11 items in the AAS scale, suggesting that students regardless of country
of origin had relatively uniform attitudes towards the accounting profession, when they had
completed two units of an accounting major.
Gender differences in attitudes towards the profession
The test of independent mean differences based on gender revealed that there was no
statistically significant difference in the responses of students to the perceptions of the
profession by gender. The only exception was the item accountancy is a profession at par
with medicine or law, where females score (7.43) was significantly higher than that for
male students (6.39). This finding is to some extent supported by the prior work of Marriott
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and Marriott (2003) who found that females tended to have a more positive attitude
towards accounting, particularly by the end of their university accounting programme.
Comparisons with Marriott and Marriott findings
An additional objective of this study was to compare the perceptions of students in this
study with the mean third year results of Marriott and Marriotts study ( t 1student scores
presented in tables 4, 6, 7, 8 and 9 in Marriott and Marriott study (2003)). (for new
universities - see p.115 Marriott and Marriott,2003)
Table 4 shows the mean of responses to the AAS in the current study and the mean for
t 1 reported by Marriott and Marriot (2003).
Insert Table 4 here
Most of the mean scores of the present study and Table 4, Marriott and Marriott 2003
appear to be statistically the same. Nevertheless, the students in the present study
appear to report a slightly more positive attitude than those in Marriott and Marriott
study as shown by the mean scores in the items accounting is interesting, I would
enjoy being an accountant, and I like accounting.
Table 5 compares local students attitude towards the work of accountants with that of
home students in the Marriott and Marriott study. It can be seen that overall home
students scores are lower in present study than in the Marriott and Marriott study.
However, it can also be seen that statistically both sets of findings are similar.
Insert Table 5 here
In comparing the international students in the present sample with the results of
Marriott and Marriotts results, it needs to be acknowledged that there may be different
cultural factors that influence the results. For example, the countries of origin of the
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international students in Marriott and Marriotts study were mainly from India,
Malaysia, Singapore and China (Hong Kong), whereas in the present study the overseas
students were more frequently from mainland China, Indonesia and Sri Lanka. Table 6
provides the details of the attitudes towards the accounting profession for international
students in the present study and Table 7 provides the results for international students
in Marriott and Marriotts study.
A comparison of the means shows that overall international students in the present
study had less positive attitudes towards accounting than in Marriott and Marriotts
study. However, overseas students in the present study had more positive attitudes to
accounting as a discipline and as a career choice, as they viewed their accounting as
more interesting and scored higher on I like accounting and in terms of career choice
I would enjoy being an accountant.
Insert Table 6 here
Discussion and Conclusions
Overall, the findings of this study suggest that students perceive that the accounting
profession is well respected. This result is similarly to the findings of Tan and Laswad
(2006) who revealed that accounting majors hold positive attitudes towards some of
the perceptions of the accounting profession and the study of accounting (p183).
Of particular interest was the finding that students did not perceive that accounting
involved a great deal of rule memorising. This is in contrast to the findings of Zeff
(1989) and Inman et al., (1989), that students viewed accounting as rule based.
The results indicated that there was significant difference between local and
international students in some items addressing attitudes towards the profession.
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Overseas students were of the belief that accountants were boring, more so than that of
local students. The reason for the difference in attitude may be explained by the
exposure to local students of an advertising campaign by professional accounting
bodies (e.g. CPA, ICAA). This advertising has occurred in the media, especially on
television in Australia. The campaign promotes the idea of a CPA as an exciting career
path that is challenging and can lead to many opportunities such as working overseas.
Therefore international students would not have been previously exposed to the
campaign before coming to Australia and this may explain the difference in attitude
between the two groups (also curriculum differences). The profession should perhaps
take this into consideration when promoting accounting to the overseas market.
In addressing the gender differences in attitudes towards the profession there was no
significant difference between male and females. This result is the opposite to the
findings of prior studies such as Nelson and Vendrzyk (1996) and Byrne and Willis
(2005). However there was one exception where female scores were higher than males.
This was the item accountancy is a profession at par with medicine or law. Therefore
given the approximate equal gender representation in recent times females perceptions
of accounting are similar to males.
The results of the study were also compared to the results of Marriott and Marriotts
(2003) study. The results revealed that students in the present study appeared to report
more positive attitudes for the three items, accounting is interesting, I would enjoy
being an accountant and I like accounting. This may be attributed to in recent times
the promotion of accounting by the profession in order to change the negative
perception of the profession. In comparing local students in the present study with home
students in the Marriott and Marriott study, statistically both sets of findings are the
same. However when comparing international students, the international students in the
present study had less positive attitudes towards accounting than in Marriott and
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Marriotts study, but had more positive attitudes to accounting as a discipline and as a
career choice. The difference between the two groups may be attributed to the fact that
the countries of origin for international students are different. However, this finding
warrants further investigation with a larger sample of students across the three years of
an undergraduate accounting degree.
This study has the following limitations. Firstly the study did not address the change of
attitude over time. The study only examined students attitudes at one point in time and
did not identify whether students attitudes change over the period of their study.
Secondly the findings of the study indicated that there is a difference between local and
international students in their attitude towards the accounting profession. However the
study can only speculate as to why there is a difference between the two groups. Thirdly
the questionnaire was only administered at one institution. The limitations of this study
provide a pathway for further research in this area. A two staged approach, similar to
that used by Marriott and Marriott (2003) could be used. This would involve a
longitudinal study, preferably at the beginning and end of a students period of study.
This could address the limitation of only analysing students attitudes at one point in
time of their study. In order to validate the findings further research could use
qualitative data. By undertaking qualitative work, this could help determine the factors
that influence students attitudes and why such a difference exists between local and
international students. Finally as the study was only undertaken at one university,
further study at other universities would only strengthen the findings.
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Table 1 Descriptive statistics N= 131
frequency %
Gender
Male 57 43.5
Female 74 56.5
Residence
Australia 28 21.4
Overseas 103 78.6
Study mode
Full time 86 94.5
Part time 5 5.5
Missing 40
Entry pathway first year studies
Deakin 33 25.6
MIBT 71 55.0
Holmesglen TAFE 9 7.0
Other TAFEs 16 12.4
Missing 2
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Table 3 Differences in attitude towards accounting profession: local and overseas students- Independent Samples Test
Levene's Test for
Equality of Variances t-test for Equality of Means
F Sig. t df Sig. (2-tailed)Mean
DifferenceStd. Error Difference
95% Confidence Interval of theDifference
Lower Upper The accounting profession iswell-respected .311 .578 .042 129 .967 .012 .298 -.578 .603
.044 45.297 .965 .012 .287 -.565 .590
Accounting is just a lot of rule-memorising .722 .397 .136 128 .892 .073 .540 -.995 1.142
.123 36.271 .903 .073 .597 -1.136 1.283
Accountants work alone morethan work with people 4.405 .038 .011 128 .991 .006 .509 -1.001 1.012
.010 34.513 .992 .006 .592 -1.196 1.208
My peers would think I made agood career decision if I becamean accountant
.290 .591 .046 129 .963 .021 .453 -.875 .916
.045 41.375 .965 .021 .465 -.918 .959
Accounting is interesting.956 .330 .636 129 .526 .288 .454 -.609 1.186
.549 36.226 .586 .288 .525 -.777 1.353
Being an accountant has a lot of prestige .259 .612 .639 128 .524 .228 .357 -.479 .936
.615 40.951 .542 .228 .371 -.521 .978
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Accounting is a lot of fixed rules;it doesn't involve conceptualskills or judgement
2.258 .135 .171 129 .865 .098 .572 -1.034 1.230
.150 36.767 .882 .098 .652 -1.224 1.420
Accounting is a profession, on par with medicine and law 2.958 .088 2.724 128 .007 1.469 .539 .402 2.535
2.904 44.503 .006 1.469 .506 .450 2.487
I would enjoy being anaccountant .024 .876 .744 129 .458 .291 .391 -.483 1.066
.654 36.842 .517 .291 .446 -.612 1.194
Accountants are boring people8.507 .004 -.580 126 .563 -.328 .565 -1.447 .791
-.468 32.776 .643 -.328 .701 -1.755 1.099
My family would like me to become an accountant 2.184 .142 -.482 129 .631 -.238 .494 -1.215 .739
-.436 37.984 .665 -.238 .546 -1.343 .867
Accountants are number-crunchers; they seldom work with
people6.325 .013 1.416 128 .159 .760 .537 -.302 1.822
1.208 34.292 .235 .760 .629 -.518 2.038
I like accounting.016 .900 .453 129 .652 .193 .426 -.650 1.035
.379 35.201 .707 .193 .509 -.840 1.225
Professionally-qualifiedaccountants interact with lots of
people.263 .609 .308 129 .758 .109 .353 -.590 .807
.299 41.185 .766 .109 .364 -.626 .844
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Table 4 New university students attitude towards accounting(Present study n = 130, MM203 n= 97) (Items marked are reversed keyed)
Mean Std. Error Mean Std. Error The accounting profession is well-respected 7.8473 0.1219 7.9130 1.2761Accounting is just a lot of rule-memorising 4.8308 0.2182 5.8261 2.3287Accountants work alone more than work withpeople 5.4769 0.2055 7.0435 2.1633My peers would think I made a good careerdecision if I became an accountant 6.4122 0.1848 7.1304 1.6870Accounting is interesting 6.9160 0.1855 5.9130 2.2139Being an accountant has a lot of prestige 6.8923 0.1466 6.7826 1.4446Accounting is a lot of fixed rules; it doesn't involveconceptual skills or judgement 6.1374 0.2336 7.0435 2.0775Accounting is a profession, on par with medicine
and law 6.9846 0.2241 6.4348 2.1706I would enjoy being an accountant 7.7710 0.1602 6.4348 1.9960Accountants are boring people 6.7031 0.2301 8.1739 2.2493
My family would like me to become an accountant 6.6870 0.2019 7.1304 2.2422Accountants are number-crunchers; they seldomwork with people 6.1385 0.2186 8.0870 1.5348I like accounting 7.4198 0.1741 6.7826 1.8819Professionally-qualified accountants interact withlots of people 7.5573 0.1442 7.7391 1.9357Average attidtude towards accounting score 6.6982 0.1892 7.0311 1.9430
MAA203 Survey Table4 (Marriot &
Marriot 2003)
Table 5 Home students attitude towards accounting (Present study n = 28,M&M 2003 n = 72) (Items marked are reversed keyed)
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Mean Std. Error Mean Std. Error The accounting profession is well-respected 7.8571 0.2505 8.5278 1.1625Accounting is just a lot of rule-memorising 4.8889 0.5478 5.7500 2.1477Accountants work alone more than work withpeople 5.4815 0.5505 7.1944 1.8587My peers would think I made a good career decision if I became an accountant 6.4286 0.4160 7.5000 1.6359Accounting is interesting 7.1429 0.4872 5.0833 2.7463Being an accountant has a lot of prestige 7.0714 0.3330 7.2500 1.4413Accounting is a lot of fixed rules; it doesn't involveconceptual skills or judgement 6.2143 0.6028 7.0833 1.8366Accounting is a profession, on par with medicine andlaw 8.1481 0.4392 6.8611 2.1709I would enjoy being an accountant 8.0000 0.4115 6.0563 2.2417Accountants are boring people 6.4444 0.6609 7.8889 2.0933My family would like me to become an accountant 6.5000 0.5000 7.3239 2.1097
Accountants are number-crunchers; they seldom workwith people 6.7407 0.5861 7.9167 1.7259I like accounting 7.5714 0.4754 6.1944 2.2806Professionally-qualified accountants interact with lotsof people 7.6429 0.3262 7.5278 1.7278Average attidtude towards accounting score 6.8666 0.4705 7.0113 1.9414
MAA203 Survey Table6 (Marriot &
Marriot 2003)
Table 6 and Table 7 International students attitude towards accounting (Presentstudy n = 100, M&M 2003 n = 25) (Items marked arereversed keyed)
Mean Std. Error Mean Std. Error The accounting profession is well-respected 7.8447 0.1399 8.5600 1.3565Accounting is just a lot of rule-memorising 4.8155 0.2365 5.2000 2.9439Accountants work alone more than work withpeople 5.4757 0.2172 6.3200 2.9257My peers would think I made a good career decision if I became an accountant 6.4078 0.2072 7.6000 1.6330Accounting is interesting 6.8544 0.1963 5.4400 2.3466Being an accountant has a lot of prestige 6.8431 0.1635 7.3600 1.4967
Accounting is a lot of fixed rules; it doesn't involveconceptual skills or judgement 6.1165 0.2496 6.8000 2.3805Accounting is a profession, on par with medicine andlaw 6.6796 0.2507 7.1200 2.4549I would enjoy being an accountant 7.7087 0.1710 7.0400 2.3180Accountants are boring people 6.7723 0.2337 7.6800 2.4953My family would like me to become an accountant 6.7379 0.2190 7.5200 1.9391Accountants are number-crunchers; they seldom workwith people 5.9806 0.2284 7.9200 1.8690I like accounting 7.3786 0.1810 6.8800 2.7129Professionally-qualified accountants interact with lotsof people 7.5340 0.1614 8.4800 1.3266Average attidtude towards accounting score 6.6535 0.2040 7.1371 2.1571
MAA203 Survey Table7 (Marriot &
Marriot 2003)
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