The accounting students� perception towards accounting professions (original) (raw)
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The Accounting Journal of Binaniaga, 2019
This research aims to figure out the students’ perception about public accountant and their interest to be an auditor. Population of this research are the active students in the department of accounting at STIE Binaniaga year of 2016 (Semester 5) Sampling technique has applied Stratified Random Sampling and the quantity of the samples are 30 students after getting thru some sampling selection. Dependent variable is the students’ intention to work in auditing. And independent variabe is the students’ perception about professional accountant. The result of this research has indicated a significant correlation is occured between the students’ perception about public accountant and the students’ interest to pursue working in auditing. Keywords: Public Accountant, interest, students perception.
This study aims to present the perception of the accounting students on the accountant image and the accounting profession, thus contributing to a better understanding of the option for the field of accounting and the motivations for choosing this profession. The paper consists of the following parts: introduction, literature review, research methodology, research findings, conclusions and bibliography. The accounting profession must be aligned to the current conditions the Romanian accounting system is going through to harmonize to the IFRS and European regulations and the development of information technologies and the transition to digital era. The role of the accountant changes from a simple digit operator to a modern one. This will be part of the managerial team, provide strategic and financial advice and effective solutions for the proper functioning of the organization, the modern stereotype involving creativity in the accounting activities. The research aims at understanding the role of the accounting profession as a social identity and as a L. Cernuşca, D. E. Balaciu 8 8 social phenomenon and the implications for academia and professional bodies.
Accounting profession by the view of School of Business Administration students
2019
With the growing importance of accounting information for the accounting entity's management in connection with its financial decision-making, the role of a quality professional accountant is growing. The aim of the article is to evaluate the view of the students of the economic university at the accounting profession in the Czech Republic. It was determined by a questionnaire survey how students of both full-time and combined forms of study at the School of Business Administration perceive the accounting profession in the Czech Republic. Based on the acquired nominal data, the dependence of the perceptions of the accountant profession to form, degree and field of study was examined using the Pearson chi-quadrate test in the contingency table. In addition, the intensity of this dependence was examined using the Pearson coefficient of contingency. It was found that the perception of entrepreneurial risk associated with the selection of a professional accountant does not depend on...
Van Yüzüncü Yıl University the Journal of Social Sciences Institute, 2024
The research aims to measure the perception public of finance students at Sakarya University of the accounting profession and their desire to pursue a career in this field. This study was carried out in a sample of students who started their public finance education where the introductory accounting course is compulsory and have never taken an accounting course. The research was conducted using quantitative and qualitative techniques. In the first stage, students' perceptions of the accounting profession were measured before (1st week; pre-test n=105) and after (14. weeks; post-test n=94) taking the Introduction to Accounting course. In the second stage, focus group interviews were held with eight students who had changed their career plans in accounting. The quantitative research findings show that the student's attitudes and perceptions towards the accounting profession become partly more negative after taking the course. The qualitative research shows that students' desire to pursue a career in the field increases, and their attitudes toward the accounting profession become positive after the course. Since the findings were obtained only from a limited sample, an inference can only be made within the scope of the research population.
INNOVATION AND GLOBAL ISSUES IN SOCIAL SCIENCES EXTENDED ABSTRACTS BOOK, 2017
Accounting has important place in economic life. This development is possible with development in accounting education which is the first step of accounting science. The effective introduction of accounting field and and giving the necessary education will open the way of raising more equipped accountants with avoiding the negative attitudes. In this way it will be possible to raise accounting professionals those have requirements of era and can keep up with developments. It will be useful to study accounting education in this way. This study aimed to analyze the relationship between demographic variables and attitudes towards accounting course. To this end a survey applied to accounting students in Mardin Artuklu University, Economics and Administrative Sciences Faculty, Economics and Business Adm. Departments. The datas analyzed with SPSS 22.0 MacOSX.
2012
This study analyses the perceptions of secondary school students about the accounting profession in Malaysia. Fifty five form three and form four students who are taking accounting/commerce subjects were met. Individual-s perception data were collected through questionnaires. The results at the secondary school level suggest that the stereotypical negative image of the accountant ends, with students expressing the positive view of the work of an accountant. There were also gender differences in perceiving the accounting profession. Overall, the results of the study suggest that we are now in line in projecting positive and accurate perceptions of the accounting profession to secondary school students.
European Financial and Accounting Journal, 2021
The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of Business Administration in Karviná (SBA) in the Czech Republic and verify the existence of dependence of their knowledge on gender, secondary education, aspects of their university studies, and last but not least, on their work experience. Furthermore, the research aims to find out how these students perceive the importance of the qualification level of professional accountants. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the non-parametric Kruskal-Wallis test was used to answer the first research question concerning the impact of aspects of the university study on the level of student accounting knowledge. As part of the research, 1,035 students were contacted and 709 respondents have completed the questionnaire. The perceptions of the accountant profession were examined using the Pearson's chi-square test and the Pearson´s coefficient of contingency. It can be concluded from the results that the form of study and the degree of study have no influence on the level of students' knowledge. In the field of study, on the other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience of students was most markedly reflected in the students' accounting knowledge.
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 2020
The research objective is to find out the factors that influence students' interest in choosing a Public Accountant career and dominant factors affect the perception of accounting students in choosing a career. Eighty accounting students at Samudra University, Langsa City were respondents in this study. The analytical technique used is Confirmatory Factor Analysis. The results of this study are the twelve items that affect student interest in career selection as a public accountant, formed into three main factors, namely 1) the intrinsic value factor of the job, 2) the professionalism factor, and 3) the labor market factor. Then, the three factors have an effect up to 77.3% on the selection of public accountant careers, while the rest are influenced by other factors outside this study. While the intrinsic value factor of a job has the highest eigenvalue score, which is 7.003 which means that the factor has the most dominant influence in the career selection of public accountants.
Basic Factors That Affect the Students Attitudes Towards Accounting Courses: A Research
Marmara business review, 2017
Accounting courses have a specific logic which should be instructed in the best way during lessons. Students who conceive this basic logic like and show interest to accounting courses and those who don't conceive it become disinterested. In general, student's success in courses such as Inventory and Balance Sheet, Financial Statement Analysis etc. which are follow-ups of Financial Accounting courses vary depending on their general accounting knowledge. This means that the basis of accounting education consists of initially provided general accounting knowledge. This research aims to determine the prominent factors that affect the students' receiving such initially provided knowledge, and the most important factor has been determined as "academicians/instructors" based on the survey involving student from three universities.
Expectation of accounting professionals from accounting education: An Antalya research
Feedback from the sectors about the efficiency of accounting education is very important for accounting educators and academicians. This kind of feedback enables to include the issues into the curriculum that are needed by the business. So the feedbacks from accounting professionals about the efficiency of the accounting courses in faculties, if they are attuned to practice and the courses that should be included in the curriculum are also important for the quality and future of the accounting education. The aim of this study is to present the opinions and expectations of certified public accountants operate in Antalya and registered in chamber of public accountants of Antalya about the current situation of the accounting education in universities. A likert type survey is prepared and the results of the survey are analyzed in SPSS package program and results are discussed. Results show that, accountants think that students don't graduate with sufficient accounting knowledge. Accounting lessons aren't sufficient to meet the needs of companies and to understand the accounting procedures and financial structures of the companies. Recommendations according to the results will be useful for the development of the accounting education.