Abstract

The main purpose of the study was to examine Chinese Tertiary Accounting student’s perception of Certified Public Accountants and the extent to which the perception influences their career job choice between public and private accounting sectors. In respect of this, the study sort to achieve the following aims; What are accounting tertiary student’s perceptions of the certified public accountant? What are the perception differences between male and female tertiary accounting students about CICPA? Which accounting job sector is likely to be chosen by accounting tertiary students after graduation? The study used a sample of 135 undergraduate and graduate students (graduate students were those preparing to write CPA exams) from Hangzhou Dianzi University. Questionnaire consisting of 27 items were used which employed the Likert scale ranging from strongly disagree to strongly agree. These were completed at the end of the second semester in 2018. Data collected was entered and analysed using SPSS version 20. The data was analysed using descriptive and inferential statistics. Specifically, a multiple regression was conducted to determine the effect of accountant’s negative attitude, accounting job requirements, image of the accounting profession, and accounting job outcomes on student’s choice of public accounting job or job intentions. On the images of the accounting profession, the study found that accounting was rated higher by the respondent with regard to accounting job being dull, routine and monotonous. The findings of the study also indicated that individual’s choice of career is determined by the perceived outcomes (benefits) of the job. Again, in relation to job choice as to whether to work in the public or private accounting sector majority of the respondent selected private accounting sector over public accounting sector. Hence, Policy makers must help make the public accounting sector more attractive by educating students on the importance of being a public servant. Despite the limitations of the study It would still be helpful to Policy makers to make new and modify their strategies in light of the issues identified. Keywords: Tertiary Accounting Students, Perception, Certified Public Accountant, Career Job Intentions. DOI : 10.7176/RJFA/10-16-02 Publication date : August 31 st 2019

Highlights

  • Accounting is one of the most popular professions in the world

  • Which accounting job sector is likely to be chosen by accounting tertiary students after graduation? The study used a sample of 135 undergraduate and graduate students from Hangzhou Dianzi University

  • The various p values for the various determinants are Manipulation of accounting figures is the hallmark of an accountant (0.105), important information is mostly hidden from users by accountants in the financial report (0.336) and an accountant makes too many assumptions in financial reporting which do not reveal the true state of business affairs (0.984) P values calculated are An accountant is mostly intelligent and hardworking (0.446), An accountant is mostly respected and admired by people (0.016), An accountant is decent and punctual and is mostly given societal recognition (0.723) and Accounting job is dull, routinely and monotonous (0.767), the P values are greater than 0.05 which means that we cannot reject the claim

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Summary

Introduction

Accounting is one of the most popular professions in the world. The importance of this profession cannot be undermined. The unsavoury nature and integrity of the profession is a cause of worry and concern to many stakeholders This has created gap in the mind of researchers as little studies have been conducted empirically to investigate how the negative perceptions of accounting students affects the accountant’s work with particular emphasis on the certified public accountants. The study seeks to investigate the extent to which perception of the Accounting Profession (AP) affects students’ job choice as to either to take up public or private sector accounting job. It is this gap in knowledge that has necessitated this research. These empirical results are to put this study in perspective

Perception
Accounting Profession
Findings
CONCLUSIONS AND RECOMMENDATIONS
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