How does contact with accountants influence perceptions of accounting?

Wells, Paul

doi:10.1080/09639284.2017.1381033

Cited by 23 publications

(17 citation statements)

References 51 publications

(77 reference statements)

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“…Tan and Laswad (2006) and Jackling and Keneley (2009) empirically tested the TRA's theoretical construct using samples from their respective countries and found that students seeking an accounting major were influenced by their interest in accounting and positive attitude toward studying accounting. The second stream of research has examined ways to improve accounting student' learning motivation and performance using several experiential techniques and materials that include: business simulation games and learning settings within the accounting course (Marriotte, 2004;Tanner and Lindquist, 1998); organizing direct contacts/mentoring with qualified accountants (Wells, 2013); and guest speakers (Metrejean et al, 2002). Physical activity in learning, while common in non-accounting disciplines, has not yet been tested in accounting education.…”

Section: Introductionmentioning

confidence: 99%

The effect of body-movement teaching, learning motivation and performance

Sugahara

Sugao

Dellaportas

et al. 2016

MEDAR

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Purpose This research applies a quasi-experimental research method to investigate the impact of an innovative resource titled “Accounting Exercise” (teaching intervention using physical movement and lyrics) on learning motivation and performance on a group of students enrolled in a first-year undergraduate accounting course in Japan. Design/methodology/approach Five classes were randomly assigned to either an experimental group (two classes) or a control group (three classes). In the experimental group, 90 students participated in a 15-min “Accounting Exercise” at the commencement of lectures over three consecutive weeks. The remaining 133 students assigned to the control group did not participate in the Accounting Exercise. Findings The findings indicate that the Accounting Exercise provided stimuli in maintaining students’ learning motivation. This finding is important for entry-level students where learning motivation has the potential to influence students’ future decisions on major areas of study and career choices. Originality/value This finding is important for entry-level students where future career options are decided. This effect is also believed to contribute to reducing the declining numbers of students in accounting majors.

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Section: Introductionmentioning

confidence: 99%

The effect of body-movement teaching, learning motivation and performance

Sugahara

Sugao

Dellaportas

et al. 2016

MEDAR

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“…Richardson et al (2015) suggest that it is unclear whether the stereotype of accountants is a result of personal characteristics or the duties they perform. The negative perception of MAJ 36,5 accountants could be due to the complexity of the accountant¨s image, which is derived from the perceived personal characteristics of the accountant and of accounting tasks (Wells, 2019).…”

Section: Literature Review and Formulation Of Research Questions And Hypothesis 21 Stereotypementioning

confidence: 99%

Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype

Espinosa-Pike

Aldazabal

Barrainkua

2021

MAJ

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Purpose This study aims to explore undergraduate students’ stereotypes of auditing and the influence of knowledge of the profession and its sources on the stereotype. Design/methodology/approach This study is based on a questionnaire distributed among 360 undergraduate business students at 21 higher education institutions in Spain. Findings The study reveals that undergraduate business students consider auditors competent and ethical. Auditing is viewed as an interesting and rigorous activity, which requires high responsibility and contributes significantly to society. Students perceive that the auditing career is difficult but contributes to professional development. The knowledge acquired through business studies influences the creation of a positive image of the profession and of auditors. Practical implications The profession could benefit from the fact that having more information about the profession improves students’ perceptions of it. The provision of auditing courses through the degree and related activities to increase the visibility of the profession during the first years of the degree could improve the auditor stereotype and enhance students’ intentions to enter this profession. Originality/value Previous studies have analyzed the image of the accounting professional as a homogeneous professional status. This study specifically addresses the image of auditors, who are at the core of the traditional accounting domain. It analyzes the influence of sources of knowledge (academic training, having familiars and media) on auditors’ stereotypes. Moreover, it provides evidence concerning the perceptions of the new generations (Gen Z).

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“…According to Wells (2017), public perception of accounting has been overly concentrated in the technical role of accounting. However, a strong focus on quantitative tools and techniques is an inherent part of accounting to ensure objectivity in the process of accountability.…”

Section: Status Of Accountingmentioning

confidence: 99%

Accounting and Auditing Through the Lens of Non-Accountants: An Emerging Economy Experience

Khan¹,

Islam²

2020

APMAJ

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Both accounting and auditing involve public interest and so it is important to understand the legitimacy of these fields from the point of view of the non-accountants. Therefore, this study looks at the perception of accounting among non-accountants; status of non-accounting users' understandability of accounting information; and finally, perception of non-accountants about the effectiveness of audits. Using 33 semi-structured interviews to draw common factors in the first stage and conducting a questionnaire survey among 125 participants to test the consistency of the interview results in the second stage, this study found that non-accountants, in general, view accounting as an excessively technical, less forward-looking and number crunching discipline. This study also found that non-accountant investors lack understanding of accounting reports and metrics, make trading decisions based on other sources of information and have low level of faith in accounting numbers. However, the comparability feature of accounting information tends to offset some of the decision-making barriers. Another finding of this study is that the credibility of audit reports, in general, is low among non-accountants. The role of an audit is considered an ornamental exercise. The findings show that awareness about accounting and auditing is relatively low in Bangladesh suggesting a small number of "informed users".

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How does contact with accountants influence perceptions of accounting?

Cited by 23 publications

References 51 publications

The effect of body-movement teaching, learning motivation and performance

The effect of body-movement teaching, learning motivation and performance

Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype

Accounting and Auditing Through the Lens of Non-Accountants: An Emerging Economy Experience

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