IDEAS home Printed from https://ideas.repec.org/a/taf/accted/v9y2000i2p135-155.html
   My bibliography  Save this article

An investigation into ways of challenging introductory accounting students' negative perceptions of accounting

Author

Listed:
  • Rosina Mladenovic

Abstract

Research shows that introductory accounting students have many stereotypical negative perceptions of accounting and that negative perceptions are often created or reinforced in introductory accounting courses. Since stereotypes influence career choice, courses supporting unrealistic perceptions may result in the 'wrong” people choosing accounting careers and the 'right” people choosing non-accounting careers (Friedlan, 1995). Recent studies show that, while nontraditional teaching methods, such as cooperative learning and case-based learning, are more effective in changing negative perceptions than more traditional lecture-based methods, these methods provide only limited success. Using Ramsden's (1992) Model of Student Learning in Context and Biggs' (1996) Alignment Model, this study provides potential explanations for the limited success of alternative teaching methods and explores a more effective way to facilitate appropriate changes in students' perceptions. In contrast to prior studies, this study finds statistically significant positive changes in students' negative perceptions for almost all survey items.

Suggested Citation

  • Rosina Mladenovic, 2000. "An investigation into ways of challenging introductory accounting students' negative perceptions of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(2), pages 135-155.
  • Handle: RePEc:taf:accted:v:9:y:2000:i:2:p:135-155
    DOI: 10.1080/09639280010000147
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09639280010000147
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09639280010000147?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.

    References listed on IDEAS

    as
    1. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    Full references (including those not matched with items on IDEAS)

    Citations

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


    Cited by:

    1. Wells, Paul K., 2018. "How well do our introductory accounting text books reflect current accounting practice?," Journal of Accounting Education, Elsevier, vol. 42(C), pages 40-48.
    2. Husam Aldamen & Rajab Al-Esmail & Janice Hollindale, 2015. "Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?," Accounting Education, Taylor & Francis Journals, vol. 24(4), pages 291-317, August.
    3. Stephen Coetzee & Ruanda Oberholzer, 2010. "South African Career Guidance Counsellors' and Mathematics Teachers' Perception of the Accounting Profession," Accounting Education, Taylor & Francis Journals, vol. 19(5), pages 457-472.
    4. Krom, Cynthia L. & Williams, Satina V., 2011. "Tell me a story: Using creative writing in introductory accounting courses to enhance and assess student learning," Journal of Accounting Education, Elsevier, vol. 29(4), pages 234-249.
    5. Arquero, José Luis & Fernández-Polvillo, Carmen & Hassall, Trevor & Joyce, John, 2017. "Relationships between communication apprehension, ambiguity tolerance and learning styles in accounting students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 13-24.
    6. Balasingham Balachandran & Michael Skully & Kevin Tant & John Watson, 2006. "Australian evidence on student expectations and perceptions of introductory business finance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(5), pages 697-713, December.
    7. Samantha Sin & Alan Jones & Peter Petocz, 2007. "Evaluating a method of integrating generic skills with accounting content based on a functional theory of meaning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(1), pages 143-163, March.
    8. Ursula Lucas, 2001. "Deep and surface approaches to learning within introductory accounting: a phenomenographic study," Accounting Education, Taylor & Francis Journals, vol. 10(2), pages 161-184.
    9. Richard B. Dull & Lydia L. F. Schleifer & Jeffrey J. McMillan, 2015. "Achievement Goal Theory: The Relationship of Accounting Students' Goal Orientations with Self-efficacy, Anxiety, and Achievement," Accounting Education, Taylor & Francis Journals, vol. 24(2), pages 152-174, April.
    10. Jean Ingersoll Abbott & Barry R. Palatnik, 2018. "Students’ perceptions of their first accounting class: implications for instructors," Accounting Education, Taylor & Francis Journals, vol. 27(1), pages 72-93, January.
    11. Aldónio Ferreira & Andrijani Santoso, 2008. "Do students’ perceptions matter? A study of the effect of students’ perceptions on academic performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(2), pages 209-231, June.
    12. Andrew Worthington & Helen Higgs, 2003. "Factors explaining the choice of a finance major: the role of students' characteristics, personality and perceptions of the profession," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 261-281.
    13. Marriott, Pru & Lau, Alice, 2008. "The use of on-line summative assessment in an undergraduate financial accounting course," Journal of Accounting Education, Elsevier, vol. 26(2), pages 73-90.
    14. Navallas, Begoña & del Campo, Cristina & Camacho-Miñano, María-del-Mar, 2017. "Exploring auditors’ stereotypes: the perspective of undergraduate students," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 20(1), pages 25-35.
    15. Penne Ainsworth, 2001. "Changes in accounting curricula: discussion and design," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 279-297.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    2. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward: A study of Swedish annual general meetings," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 702-728, September.
    3. McSWEENEY, BRENDAN, 1997. "The Unbearable Ambiguity Of Accounting," Accounting, Organizations and Society, Elsevier, vol. 22(7), pages 691-712, October.
    4. Dominique Bessire, 2005. "Responsabilite Sociale De L'Entreprise Et Parties Prenantes : Compter Ou Discuter ?," Post-Print halshs-00581129, HAL.
    5. Michael J. Zyphur & Dean C. Pierides, 2020. "Making Quantitative Research Work: From Positivist Dogma to Actual Social Scientific Inquiry," Journal of Business Ethics, Springer, vol. 167(1), pages 49-62, November.
    6. Frame, Bob & Brown, Judy, 2008. "Developing post-normal technologies for sustainability," Ecological Economics, Elsevier, vol. 65(2), pages 225-241, April.
    7. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    8. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    9. Spence, Crawford & Carter, David, 2011. "Accounting for the General Intellect: Immaterial labour and the social factory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 304-315.
    10. Vinnari, Eija & Dillard, Jesse, 2016. "(ANT)agonistics: Pluralistic politicization of, and by, accounting and its technologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 25-44.
    11. Oakes, Helen & Berry, Anthony, 2009. "Accounting colonization: Three case studies in further education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 343-378.
    12. Brown, Judy & Tregidga, Helen, 2017. "Re-politicizing social and environmental accounting through Rancière: On the value of dissensus," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 1-21.
    13. Suzuki, Tomo, 2007. "Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 263-301, April.
    14. Gårseth-Nesbakk, Levi, 2011. "Accrual accounting representations in the public sector—A case of autopoiesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 247-258.
    15. Josiah, J. & Gough, O. & Haslam, J. & Shah, N., 2014. "Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK," Accounting forum, Elsevier, vol. 38(1), pages 18-37.
    16. Bebbington, Jan & Brown, Judy & Frame, Bob, 2007. "Accounting technologies and sustainability assessment models," Ecological Economics, Elsevier, vol. 61(2-3), pages 224-236, March.
    17. Shapiro, B. P., 1998. "Toward a normative model of rational argumentation for critical accounting discussions," Accounting, Organizations and Society, Elsevier, vol. 23(7), pages 641-663, October.
    18. Graves, O. Finley & Flesher, Dale L. & Jordan, Robert E., 1996. "Pictures and the bottom line: The television epistemology of U.S. annual reports," Accounting, Organizations and Society, Elsevier, vol. 21(1), pages 57-88, January.
    19. Cho, Charles H. & Patten, Dennis M., 2013. "Green accounting: Reflections from a CSR and environmental disclosure perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 443-447.
    20. Schönbohm, Avo & Zahn, Anastasia, 2012. "Corporate capital budgeting: Success factors from a behavioral perspective," Beiträge zur Controlling-Forschung 21, Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling.

    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:9:y:2000:i:2:p:135-155. See general information about how to correct material in RePEc.

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

    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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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 hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.