Perceptions on Accounting Career: A Study among the Secondary School Students in a Regional Kelantan State
This study analyses the perceptions of secondary
school students about the accounting profession in Malaysia. Fifty
five form three and form four students who are taking
accounting/commerce subjects were met. Individual-s perception
data were collected through questionnaires. The results at the
secondary school level suggest that the stereotypical negative image
of the accountant ends, with students expressing the positive view of
the work of an accountant. There were also gender differences in
perceiving the accounting profession. Overall, the results of the study
suggest that we are now in line in projecting positive and accurate
perceptions of the accounting profession to secondary school
students.
[1] R. Ramly, "ACCA, Guardian Of The Accounting Profession." Retrieved
from http://bernama.com.my/bernama/v3/bm/printable.php?id=233369,
2006.
[2] Anonymous, "Programmes in place to increase number of chartered
accountants in Malaysia." Retrieved from
http://thestar.com.my/news/story.asp?file=/2012/6/9/metrobiz/11440336
&sec=metrobiz, 2012.
[3] L.M. Tan and F. Laswad, "Students- beliefs, attitudes and intentions to
major in accounting," Accounting Education: An International Journal
15(2) 167-187, 2006.
[4] B. Birrell, "The Changing Face of the Accounting Profession in
Australia," CPA Australia, 2006.
[5] 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, 17(1), 1-22, 1999.
[6] N. Luscombe, "My Christmas wish-list," CA Magazine, 121(11), 3,
1988.
[7] J. Cohen and D.M. Hanno D.M. "An analysis choice of accounting as a
major," Issues in Accounting Education, 8(2), 219-238, 1993.
[8] R. Fisher and V. Murphy, "A pariah profession? Some student
perceptions and their effect on the decision to major in accounting,"
Studies in Higher Education,20(1), 45-58, 1995.
[9] W.S Albrecht and R.J. Sack, "Accounting education: charting the
course through a perilous future," Accounting Education Series, Vol.
No. 16, American Accounting Association, Sarasota, FL, 2000.
[10] Retrieved from
http://www.aicpa.org/BECOMEACPA/LICENSURE/REQUIREMENT
S/Pages/default.aspx
[11] M. Byrne and P. Willis, "Irish secondary students- perceptions of the
work of an accountant and the accounting profession," Accounting
Education, vol. 14, iss:4, pp. 367-381, 2005.
[12] S.D. Hunt, A. A. Falgiani, and R. C. Intrieri, "The Nature and Origins of
Students' Perceptions of Accountants," Journal of Education for
Business 79, 142-148, 2004.
[13] B. Jackling, "Are negative perceptions of the accounting profession
perpetuated by tertiary accounting courses in?", An Australian Study,
Asian Review of Accounting, Vol 10 No. 2 52-80, 2002.
[14] C.L. Allen, "Business students- perceptions of the image of
accounting," Managerial Auditing Journal, 19(2), 235-258, 2004.
[15] S. Sugahara, and G. Boland, "Perceptions of the Certified Public
Accountants by accounting and non accounting tertiary students in
Japan," Asian Review of Accounting, 14(1/2), 149-167, 2005.
[16] M. Byrne, and B. Flood, B. "A study of accounting students- motives,
expectations and preparedness for higher education," Journal of Further
and Higher Education,29(2), 111-124, 2005.
[17] S. Mauldin, J.L. Crain and P.H. Mounce, "The accounting principles
instructors- influence on students- decision to major in accounting,"
Journal of Education for Business, 142-148, 2000.
[18] S. Strasser, C. Ozgur and D. Schroeder. "Selecting a business college
major: An analysis of criteria and choice using the analytical hierarchy
process," American Journal of Business, Vol. 17 Iss: 2 pp. 47 - 56,
2002.
[19] R.J. Cangelosi, F.A. Condie and D. H. Luthy, "The influence of
introductory accounting courses on career choices," Delta Phi Epsilon
Journal, 27(1), 60-68, 1985.
[20] T. McDowall and B. Jackling, "What influences accounting students'
attitude towards accounting as a profession?" in AFAANZ/IAAER
2008: Conference Proceedings, AFAANZ, Sydney, N.S.W, 2008.
[21] I.T. Nelson and V.P. Vendrzyk (1996), "Trends in accounting student
characteristics: a longitudinal study at FSA schools, 1991-1995", Journal
of Accounting Education, vol. 14, no. 4, pp453-75.
[1] R. Ramly, "ACCA, Guardian Of The Accounting Profession." Retrieved
from http://bernama.com.my/bernama/v3/bm/printable.php?id=233369,
2006.
[2] Anonymous, "Programmes in place to increase number of chartered
accountants in Malaysia." Retrieved from
http://thestar.com.my/news/story.asp?file=/2012/6/9/metrobiz/11440336
&sec=metrobiz, 2012.
[3] L.M. Tan and F. Laswad, "Students- beliefs, attitudes and intentions to
major in accounting," Accounting Education: An International Journal
15(2) 167-187, 2006.
[4] B. Birrell, "The Changing Face of the Accounting Profession in
Australia," CPA Australia, 2006.
[5] 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, 17(1), 1-22, 1999.
[6] N. Luscombe, "My Christmas wish-list," CA Magazine, 121(11), 3,
1988.
[7] J. Cohen and D.M. Hanno D.M. "An analysis choice of accounting as a
major," Issues in Accounting Education, 8(2), 219-238, 1993.
[8] R. Fisher and V. Murphy, "A pariah profession? Some student
perceptions and their effect on the decision to major in accounting,"
Studies in Higher Education,20(1), 45-58, 1995.
[9] W.S Albrecht and R.J. Sack, "Accounting education: charting the
course through a perilous future," Accounting Education Series, Vol.
No. 16, American Accounting Association, Sarasota, FL, 2000.
[10] Retrieved from
http://www.aicpa.org/BECOMEACPA/LICENSURE/REQUIREMENT
S/Pages/default.aspx
[11] M. Byrne and P. Willis, "Irish secondary students- perceptions of the
work of an accountant and the accounting profession," Accounting
Education, vol. 14, iss:4, pp. 367-381, 2005.
[12] S.D. Hunt, A. A. Falgiani, and R. C. Intrieri, "The Nature and Origins of
Students' Perceptions of Accountants," Journal of Education for
Business 79, 142-148, 2004.
[13] B. Jackling, "Are negative perceptions of the accounting profession
perpetuated by tertiary accounting courses in?", An Australian Study,
Asian Review of Accounting, Vol 10 No. 2 52-80, 2002.
[14] C.L. Allen, "Business students- perceptions of the image of
accounting," Managerial Auditing Journal, 19(2), 235-258, 2004.
[15] S. Sugahara, and G. Boland, "Perceptions of the Certified Public
Accountants by accounting and non accounting tertiary students in
Japan," Asian Review of Accounting, 14(1/2), 149-167, 2005.
[16] M. Byrne, and B. Flood, B. "A study of accounting students- motives,
expectations and preparedness for higher education," Journal of Further
and Higher Education,29(2), 111-124, 2005.
[17] S. Mauldin, J.L. Crain and P.H. Mounce, "The accounting principles
instructors- influence on students- decision to major in accounting,"
Journal of Education for Business, 142-148, 2000.
[18] S. Strasser, C. Ozgur and D. Schroeder. "Selecting a business college
major: An analysis of criteria and choice using the analytical hierarchy
process," American Journal of Business, Vol. 17 Iss: 2 pp. 47 - 56,
2002.
[19] R.J. Cangelosi, F.A. Condie and D. H. Luthy, "The influence of
introductory accounting courses on career choices," Delta Phi Epsilon
Journal, 27(1), 60-68, 1985.
[20] T. McDowall and B. Jackling, "What influences accounting students'
attitude towards accounting as a profession?" in AFAANZ/IAAER
2008: Conference Proceedings, AFAANZ, Sydney, N.S.W, 2008.
[21] I.T. Nelson and V.P. Vendrzyk (1996), "Trends in accounting student
characteristics: a longitudinal study at FSA schools, 1991-1995", Journal
of Accounting Education, vol. 14, no. 4, pp453-75.
@article{"International Journal of Business, Human and Social Sciences:62002", author = "Hezlina Mohd Hashim and Abdul Mutalib Embong and Zullina H. Shaari", title = "Perceptions on Accounting Career: A Study among the Secondary School Students in a Regional Kelantan State", abstract = "This study analyses the perceptions of secondary
school students about the accounting profession in Malaysia. Fifty
five form three and form four students who are taking
accounting/commerce subjects were met. Individual-s perception
data were collected through questionnaires. The results at the
secondary school level suggest that the stereotypical negative image
of the accountant ends, with students expressing the positive view of
the work of an accountant. There were also gender differences in
perceiving the accounting profession. Overall, the results of the study
suggest that we are now in line in projecting positive and accurate
perceptions of the accounting profession to secondary school
students.", keywords = "Perceptions, secondary school students, accounting
profession, Malaysia.", volume = "6", number = "12", pages = "3671-4", }
