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Japanese Secondary School Teachers' Perceptions of the Accounting Profession

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  • Satoshi Sugahara
  • Osamu Kurihara
  • Gregory Boland

Abstract

The purpose of this paper is to investigate whether perceptions of Japanese secondary school educators toward accountants is different from those of other professionals such as engineers, attorneys and doctors. The accounting profession around the world has been struggling with the 'best and brightest' student issue for some time. It is becoming much more difficult to attract such students into the accounting profession. The seminal paper in this stream of research is Hardin et al. (2000, Advances in Accounting, 17, pp. 205-220) based on work done in the USA. This current paper replicates the studies of Hardin et al. (2000) and Wells and Fieger's (2004, Paper presented at the AFAANZ Conference, Alice Springs) studies in the USA and NZ respectively on the perceptions of the accounting profession by influential educators using Japanese subjects. While findings of counterpart studies suggested secondary school teachers have relatively lower opinions of accounting compared to the other three professions, our study found the perceptions of accountants by educators in Japan was relatively lower than law and medicine, but higher than engineering. Our results also suggested that this distinctive feature in Japan is partly based on their different perspectives of the certified professions. This aspect could contribute to a higher rating of educators' perceptions toward accountants relative to engineers.

Suggested Citation

  • Satoshi Sugahara & Osamu Kurihara & Gregory Boland, 2006. "Japanese Secondary School Teachers' Perceptions of the Accounting Profession," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 405-418.
    • Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:405-418
    DOI: 10.1080/09639280601011990
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    References listed on IDEAS

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    1. Marann Byrne & Pauline Willis, 2005. "Irish secondary students' perceptions of the work of an accountant and the accounting profession," Accounting Education, Taylor & Francis Journals, vol. 14(4), pages 367-381.
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    2. Pekdemir, Isil & Pekdemir, Recep, 2010. "High School Teachers’ Perceptions and Opinions on Professional Accountants: The Turkey Case," MPRA Paper 29865, University Library of Munich, Germany.
    3. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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