Examining Students’ Feelings and Perceptions of Accounting Profession in a Developing Country: The Role of Gender and Student Category

  •  Joseph Mbawuni    


This paper examines the preconceived notions accounting students in Ghana have about the accounting profession and whether these perceptions are influenced by gender and student category (graduates and undergraduates). This study was a cross-sectional survey of 516 undergraduate and 78 graduate accounting students from a public university in Ghana. A self-administered structured questionnaire was developed to collect primary data. Data were analysed using SPSS 16.0.

The results of this study show that, generally, both undergraduate and graduate accounting students have positive perceptions about accounting profession, contrary to most existing literature. Our findings indicate that despite the generally negative perception held by the public about accountants’ behaviour, accounting students in Ghana do not share the same perception with the public. This study also found that gender influences the perception of both graduate and undergraduate accounting students, and few significant differences existed between graduate and undergraduate accounting students’ perception of the profession. This research contributes to the academic debate surrounding the concerns of the future of accounting profession and its implications for contemporary accounting education in developing countries. It also provides knowledge to accounting educators in Sub-Saharan Africa (SSA) regarding areas of career orientation and training required to positively influence the perception of future accounting professionals in SSA and Ghana in particular. The limitations of this study are discussed to provide directions for future research.

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