Irish secondary students' perceptions of the work of an accountant and the accounting profession

Abstract

Research shows that the perceptions that people hold are an important influence on career decisions. This study examines Irish secondary school students' perceptions of the work of an accountant and the accounting profession. Students are found to hold a traditional view of the profession considering it to be boring, definite, precise and compliance driven. Students who are studying accounting in school have less negative views than those not studying the subject. Females view accounting as more definite, precise and compliance driven than males. Students' perceptions are influenced by the study of the subject at school, the factual media and teachers. They believe that society holds the profession in high esteem but lower than some other professions. These findings suggest that if the profession is to be successful in attracting students who have the skills and attributes to become effective accountants, it must seek to influence students' perceptions of accounting by providing them with a realistic portrayal of the work of an accountant.