Abstract
This study is a first attempt seeking to explore perceptions of accounting students regarding their interest in the management accounting profession. Furthermore, this study aims to discuss and clarify the main factors that have already influenced and may influence in future students’ interest to pursue a professional qualification in management accounting. The study has considered and used the theory of planned behaviour in examining the factors that influence students’ interest to major or not to major in a particular discipline. The sample of this exploratory study was final year accounting students of two reputable Jordanian universities. Based on a questionnaire survey, data of 118 respondents were used for analysis. The study's findings show that accounting students prefer public accounting as their first choice of career, rather than management accounting. Job opportunities and income were the most important factors that discouraged students to be interested in the management accounting profession. On the other hand, it was suggested that support from companies to pursue the management accounting profession was the most important factor suggested to enhance students’ interest in this branch of the accounting profession.
Highlights
Management accounting as a discipline, profession and practice has recently been given a considerable amount of unwanted attention, since renowned accounting academics have considered both the academic discipline and the professional practice as a 'dated' concept (Langfield-Smith, 2008; Milne et al, 2008; Otley, 2008). Otley (2008), for instance, suggests that financial management and analysis exist but that middle management often undertake such analyses themselves, do not need a designated accounting professional for this purpose
The Chartered Institute of Management Accountants (CIMA), UK-based, and the American Institute of Certified Public Accountants (AICPA), US-based, have agreed on a joint venture, which will result in a new professional qualification, the Chartered Global Management Accountant (CGMA), and is expected to increase management accounting's profile in the North American market and is meant to promote management accounting's development in the US (CIMA, 2011)
The objective of this study was to examine the interest of accounting students in the management accounting profession after their graduation and selected factors that have influenced their decision and interest
Summary
Management accounting as a discipline, profession and practice has recently been given a considerable amount of unwanted attention, since renowned accounting academics have considered both the academic discipline and the professional practice as a 'dated' concept (Langfield-Smith, 2008; Milne et al, 2008; Otley, 2008). Otley (2008), for instance, suggests that financial management and analysis exist but that middle management often undertake such analyses themselves, do not need a designated accounting professional for this purpose. In the modern and dynamically global business environment, the possession of accurate accounting information becomes vital, especially in circumstances of intense global competition, scarce resources, accelerating technological changes, and the existence of varying concerns for business managers (such as accountability, transparency, corporate governance, business ethics). In light of these factors, the need for financial management and analysis is apparent, yet simultaneously the perceived relevance of management accounting appears to be diminishing (Otley, 2008). Beyond those borders, it is relatively little known (Hoffjan et al, 2009)
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