Abstract

Much has been written about student attitudes and perceptions of the accounting profession over the past decades. Similarly various efforts have been undertaken by accounting educators and professional accounting bodies to change negative perceptions of the profession. Efforts to improve the perception of the profession have been driven by evidence that demonstrates that perceptions are important in career choice. This study examines whether efforts to change perceptions have filtered down to secondary school students who are contemplating career choices. The study specifically examines perceptions of secondary school students about the accounting profession. The results at the secondary school level suggest that the stereotypical negative image of the accountant continues, with students expressing the view that the work of an accountant is boring and precise. However, the study showed that attitudes toward accounting differed significantly depending on whether or not students were studying accounting at secondary school. Overall, the results of the study suggest that we are ‘not there yet’ in terms of projecting positive and accurate perceptions of the accounting profession to a broad range of secondary students.