Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions
This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
[1] S.W. Albrecht, and R.J. Sack, "Accounting education: charting the
course through a perilous future", in Accounting Education Series 16 -
American Accounting Association, available on line at
http://aaahq.org/pubs/aesv16/toc.htm
[2] C.N. Albu, N. Albu, R. Faff, and A.C. Hodgson, "Accounting
competencies and the changing role of accountants in emerging
economies: the case of Romania", working paper, 2010, unpublished.
[3] J. Cohen, and D. M. Hanno, "An analysis of underlying constructs
affecting the choice of accounting as a major", Issues in Accounting
Education vol 8, 1993, pp. 219-238.
[4] S.N. Cory ," Quality and quantity of accounting students and the
stereotypical accountant: is there a relationship?" Journal of Accounting
Education vol 10, 1992, pp. 1-24.
[5] P. Diaconu, "Directions of the accounting educational curricula in the
Romanian Universities and the conformity with the International
Educational Standards provided by IFAC", Journal of Accounting and
Management Information Systems, Supplement, 2008.
[6] R. Fisher, and V. Murphy, "A pariah profession? Some student
perceptions of accounting and accountancy", Studies in Higher
Education vol 20, 1995, pp. 45-58.
[7] Gallhofer, S., Haslam, J. and Kamla, R., "Educating and training
accountants in Syria in a transition context: perceptions of accounting
academics and professional accountants", Accounting Education: an
international journal, volume 18, number 4-5, 2009, pp 345-368.
[8] B. Gammie, E. Gammie and E. Cargill "Personal skills development in
the accounting curriculum", Accounting Education, volume 11, 2002,
pp. 63-78,
[9] R.M. Garner, and R.F. Dombrowski" Recruiting the best and the
brightest: The role of university accounting programs and state CPA
societies" Issues in Accounting Education, vol 12, issue 2, 1997, pp 299-
314.
[10] Hermanson, D. R., Hermanson, R. H. and S. H. Ivancevich. 1995. Are
America-s top business students steering clear of accounting? Ohio CPA
Journal, vol. 54, issue 2, April, p. 26.
[11] B. Howieson "Accounting practice in the new millennium: is accounting
education ready to meet the challenge?", The British Accounting Review,
volume 35, 2003, pp. 69-103,
[12] S.C. Hunt, A.A. Falgiani, and R.C. Intrieri "The nature and origins of
students- perceptions of accountants", Journal of Education for
Business, volume 79, 2004, pp. 142-148,
[13] I. Jeacle, "Boyond the boring grey: The construction of the colorful
accountant", Critical Perspectives on Accounting, vol. 19, 2008,
pp.1296-1320.
[14] B. Jackling, and C. Calero "Influences on undergraduate students'
intentions to become qualified accountants: Evidence from Australia",
Accounting Education, vol 15, issue 4, 2006, pp 419-438.
[15] D Kim, D., F.S. Markham. and J.D. Cangelosi "Why students pursue the
business degree: A comparison of business majors across universities",
Journal of Education for Business, vol 78, issue 1,2002, pp. 28-32.
[16] D.R. Lowe, L.S. Lowe and K. Simons. "Criteria for selection of an
academic major: Accounting and gender differences" Psychological
Reports, vol. 75, issue 3. December, 1994, p. 1169
[17] N. Luscombe, N. "My Christmas wish-list", CA Magazine, vol 121 issue
11, 1988, p 3.
[18] D.E. Marxen The Big 6 experience: A retrospective account by alumni.
Accounting Horizons, vol. 10, issue 2, June, 1992, p. 73.
[19] T. McDowall, T., B. Jackling, and R. Natoli, "Are we there yet?
Changing perceptions of accounting as a career choice", 2010 AFAANZ
Conference, paper available at
http://www.afaanz.org/openconf/2010/modules/request.php?module=oc
_proceedings&action=view.php&a=Accept+as+Paper&id=129
[20] R. Mladenovic, "An investigation into ways of challenging introductory
accounting students- negative perceptions of accounting", Accounting
Education, vol 9, 2000, pp. 135-155.
[21] G.J. Morgan "Communication skills required by accounting graduates:
practitioner and academic perceptions", Accounting Education, volume
6, number 2, 1997, pp. 93-107.
[22] A.I. Mutiu, and A. Tiron Tudor "Are Romanian universities preparing
leaders in accounting?", Annals of Faculty of Economics, volume 3,
number 1, 2009,pp 1072-1078,
[23] L.D.Parker "Goodbye, number cruncher! ", Australian CPA, vol 70,
issue 2, 2000, pp. 50-52.
[24] G.P. Saemann, and K.J. Crooker, "Student perceptions of the profession
and its effect on decisions to major in accounting", Journal of
Accounting Education, vol. 17, 1999, pp. 1-22.
[1] S.W. Albrecht, and R.J. Sack, "Accounting education: charting the
course through a perilous future", in Accounting Education Series 16 -
American Accounting Association, available on line at
http://aaahq.org/pubs/aesv16/toc.htm
[2] C.N. Albu, N. Albu, R. Faff, and A.C. Hodgson, "Accounting
competencies and the changing role of accountants in emerging
economies: the case of Romania", working paper, 2010, unpublished.
[3] J. Cohen, and D. M. Hanno, "An analysis of underlying constructs
affecting the choice of accounting as a major", Issues in Accounting
Education vol 8, 1993, pp. 219-238.
[4] S.N. Cory ," Quality and quantity of accounting students and the
stereotypical accountant: is there a relationship?" Journal of Accounting
Education vol 10, 1992, pp. 1-24.
[5] P. Diaconu, "Directions of the accounting educational curricula in the
Romanian Universities and the conformity with the International
Educational Standards provided by IFAC", Journal of Accounting and
Management Information Systems, Supplement, 2008.
[6] R. Fisher, and V. Murphy, "A pariah profession? Some student
perceptions of accounting and accountancy", Studies in Higher
Education vol 20, 1995, pp. 45-58.
[7] Gallhofer, S., Haslam, J. and Kamla, R., "Educating and training
accountants in Syria in a transition context: perceptions of accounting
academics and professional accountants", Accounting Education: an
international journal, volume 18, number 4-5, 2009, pp 345-368.
[8] B. Gammie, E. Gammie and E. Cargill "Personal skills development in
the accounting curriculum", Accounting Education, volume 11, 2002,
pp. 63-78,
[9] R.M. Garner, and R.F. Dombrowski" Recruiting the best and the
brightest: The role of university accounting programs and state CPA
societies" Issues in Accounting Education, vol 12, issue 2, 1997, pp 299-
314.
[10] Hermanson, D. R., Hermanson, R. H. and S. H. Ivancevich. 1995. Are
America-s top business students steering clear of accounting? Ohio CPA
Journal, vol. 54, issue 2, April, p. 26.
[11] B. Howieson "Accounting practice in the new millennium: is accounting
education ready to meet the challenge?", The British Accounting Review,
volume 35, 2003, pp. 69-103,
[12] S.C. Hunt, A.A. Falgiani, and R.C. Intrieri "The nature and origins of
students- perceptions of accountants", Journal of Education for
Business, volume 79, 2004, pp. 142-148,
[13] I. Jeacle, "Boyond the boring grey: The construction of the colorful
accountant", Critical Perspectives on Accounting, vol. 19, 2008,
pp.1296-1320.
[14] B. Jackling, and C. Calero "Influences on undergraduate students'
intentions to become qualified accountants: Evidence from Australia",
Accounting Education, vol 15, issue 4, 2006, pp 419-438.
[15] D Kim, D., F.S. Markham. and J.D. Cangelosi "Why students pursue the
business degree: A comparison of business majors across universities",
Journal of Education for Business, vol 78, issue 1,2002, pp. 28-32.
[16] D.R. Lowe, L.S. Lowe and K. Simons. "Criteria for selection of an
academic major: Accounting and gender differences" Psychological
Reports, vol. 75, issue 3. December, 1994, p. 1169
[17] N. Luscombe, N. "My Christmas wish-list", CA Magazine, vol 121 issue
11, 1988, p 3.
[18] D.E. Marxen The Big 6 experience: A retrospective account by alumni.
Accounting Horizons, vol. 10, issue 2, June, 1992, p. 73.
[19] T. McDowall, T., B. Jackling, and R. Natoli, "Are we there yet?
Changing perceptions of accounting as a career choice", 2010 AFAANZ
Conference, paper available at
http://www.afaanz.org/openconf/2010/modules/request.php?module=oc
_proceedings&action=view.php&a=Accept+as+Paper&id=129
[20] R. Mladenovic, "An investigation into ways of challenging introductory
accounting students- negative perceptions of accounting", Accounting
Education, vol 9, 2000, pp. 135-155.
[21] G.J. Morgan "Communication skills required by accounting graduates:
practitioner and academic perceptions", Accounting Education, volume
6, number 2, 1997, pp. 93-107.
[22] A.I. Mutiu, and A. Tiron Tudor "Are Romanian universities preparing
leaders in accounting?", Annals of Faculty of Economics, volume 3,
number 1, 2009,pp 1072-1078,
[23] L.D.Parker "Goodbye, number cruncher! ", Australian CPA, vol 70,
issue 2, 2000, pp. 50-52.
[24] G.P. Saemann, and K.J. Crooker, "Student perceptions of the profession
and its effect on decisions to major in accounting", Journal of
Accounting Education, vol. 17, 1999, pp. 1-22.
@article{"International Journal of Business, Human and Social Sciences:55943", author = "Maria Mădălina Gîrbină and Nadia Albu and Cătălin Nicolae Albu", title = "Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions", abstract = "This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.
", keywords = "Accounting career, students' perception, stereotypes.", volume = "7", number = "4", pages = "926-4", }
