A study into the image of the accountant: How undergraduate students perceive the accounting profession and what influences this perception

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Abstract

While accounting matters more than ever in our modern society, the image of the accountant remains less understood. This study explores perceptions of the image of the accountant of university students in first, second and third-year courses across both accounting and non-accounting majors. Despite ranking among Australia’s growing professions, undergraduate enrolments and new entrants to professional associations are falling. Disruptive change necessitates a shift from the stereotypical “bean-counter” image to that of a strategic advisor. This study examines how distance from the profession and source of influence affect undergraduate students’ perceptions of the image of the accountant. Our findings reveal that a group’s distance from the accounting profession does affect perceptions of the attractiveness of the image of the accountant and the further the group is away from the profession, the less attractive the image. Further, this study finds that different sources of influence create different images where the influence of teachers creates a more attractive image than when media is included as a source of influence. Our findings have implications for educators and professional associations.

Keywords: Accounting Major, Accounting Profession, Perceptions, Undergraduate Students

Authors’ individual contribution: Conceptualization — M.G., R.C., and S.S.; Methodology — M.G., R.C., and S.S.; Investigation — M.G.; Writing — Original Draft — M.G., R.C., and S.S.; Writing — Review & Editing — R.C. and S.S.; Supervision — R.C. and S.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M41

Received: 27.11.2023
Accepted: 22.04.2024
Published online: 24.04.2024

How to cite this paper: Georgiou, M., Cameron, R., & Schleimer, S. (2024). A study into the image of the accountant: How undergraduate students perceive the accounting profession and what influences this perception. Corporate Ownership & Control, 21(2), 52–69. https://doi.org/10.22495/cocv21i2art5