IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v12y2003i2p113-133.html
   My bibliography  Save this article

Are we turning them on? A longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession

Author

Listed:
  • Pru Marriott
  • Neil Marriott

Abstract

The undergraduate accounting world has not enjoyed a good press in recent times. Student numbers are falling and the accounting profession in the UK only recruits 4% of trainees with relevant accounting degrees. While some external factors are outside the control of the accounting academician, this study asks if the university experience of relevant graduates is providing them with a positive attitude towards the accounting profession. In other words, as academicians we should be 'turning them on' to their professional careers. This paper presents the results of a longitudinal study of undergraduate accounting students' attitude towards accounting as a profession. The study utilizes a validated attitude to accounting measure developed in the USA. The study finds that, at the commencement of their course, the students had a reasonably positive attitude towards accounting as a profession. However, their attitude towards accounting fell significantly by the end of their studies. Although a high attitude score was maintained with regard to the profession being well-respected, the students liked accounting less at the end of their course than they did at the start, finding the subject less interesting and the prospect of being employed as an accountant less enjoyable. Their attitude towards accountants obtaining personal satisfaction in their work also fell significantly. It is clear that for the undergraduates in this study, their exposure to accounting while at university has had a negative effect on their attitude towards accounting as a profession. In other words, 'we were turning them off'.

Suggested Citation

  • Pru Marriott & Neil Marriott, 2003. "Are we turning them on? A longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession," Accounting Education, Taylor & Francis Journals, vol. 12(2), pages 113-133.
    • Handle: RePEc:taf:accted:v:12:y:2003:i:2:p:113-133
    DOI: 10.1080/0963928032000091738
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/0963928032000091738
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/0963928032000091738?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Carnegie, Garry D. & Napier, Christopher J., 2010. "Traditional accountants and business professionals: Portraying the accounting profession after Enron," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 360-376, April.
    2. Gohar Saleem Parvaiz & Owais Mufti & Muhammad Wahab, 2017. "Skills Acquisition Shortfall: A Study of Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 135-164, June.
    3. Giovanna Lucianelli & Francesca Citro, 2018. "Accounting Education for Professional Accountants: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(8), pages 1-1, June.
    4. Emine Yilmaz Karakoc, 2016. "The Relationship among Ethical Ideologies, Ethical Sensitivity and Attitude of Business Students towards Accounting," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(4), pages 72-85, April.
    5. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    6. 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).
    7. Byrne, Marann & Flood, Barbara & Hassall, Trevor & Joyce, John & Arquero Montaño, Jose Luis & González González, José María & Tourna-Germanou, Eleni, 2012. "Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece," Accounting forum, Elsevier, vol. 36(2), pages 134-144.
    8. Clement Chen & Keith Jones & D. David Mcintyre, 2008. "Analyzing the Factors Relevant to Students' Estimations of the Benefits and Costs of Pursuing an Accounting Career," Accounting Education, Taylor & Francis Journals, vol. 17(3), pages 313-326.
    9. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    10. Beverley Jackling & Monica Keneley, 2009. "Influences on the supply of accounting graduates in Australia: a focus on international students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 141-159, March.
    11. Nira Danziger & Yoram Eden, 2006. "Student career aspirations and perceptions: The case of Israeli accounting students," Accounting Education, Taylor & Francis Journals, vol. 15(2), pages 113-134.
    12. Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John, 2018. "Shunning careers in public accounting firms: The case of Indonesia," The British Accounting Review, Elsevier, vol. 50(5), pages 463-480.
    13. Gohar Saleem Parvaiz & Owais Mufti & Saleem Gul, 2017. "Problems and Challenges in Skills Development: A Perspective from Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 83-110, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accted:v:12:y:2003:i:2:p:113-133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RAED20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.