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Students' perceptions of accounting profession: work value approach

Author

Listed:
  • Eleni Germanou
  • Trevor Hassall
  • Yanni Tournas

Abstract

Purpose - This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career. Design/methodology/approach - A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession. The data for this study are collected via questionnaires completed by Malaysian exchange students visiting a university in England and students of a major university in England. The results of the questionnaire are then quantitatively analyzed. Findings - The results indicate that both groups hold positive perceptions of the accounting profession and there is a significant correlation between students' perceptions and their intention to pursue a career in the profession. The study also identifies that Malaysian and English students hold differing perceptions concerning the accounting profession's attributes and outcomes. Originality/value - This is one of the first accounting education papers using the work value theory to investigate perceptions regarding the accounting profession by Malaysian students of Chinese ethnicity and compare these perceptions with the perceptions of students of a major university in England of English ethnicity.

Suggested Citation

  • Eleni Germanou & Trevor Hassall & Yanni Tournas, 2009. "Students' perceptions of accounting profession: work value approach," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(2), pages 136-148, July.
    • Handle: RePEc:eme:arapps:v:17:y:2009:i:2:p:136-148
    DOI: 10.1108/13217340910975279
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    Citations

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    Cited by:

    1. Hadal Hammour, 2018. "Influence of the attitudes of Emirati students on their choice of accounting as a profession," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 433-451, July.
    2. Newman Amaning & Reindolph Osei Anim & Alexander Kyere & Godfred Peprah-Amankona, 2020. "Determinants of Career Intentions of Accounting Students," International Business Research, Canadian Center of Science and Education, vol. 13(12), pages 1-14, December.
    3. Karlsson, Per & Noela, Massa, 2022. "Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession," Journal of Accounting Education, Elsevier, vol. 58(C).
    4. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.

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