e-journal

Perceptions of the certified public accountants by accounting and non-accounting tertiary students in Japan

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Purpose – This study aims to investigate tertiary business students’ perceptions of certified public
accountants (CPAs) in Japan and how this perception may influence their career path decision.
Design/methodology/approach – This study is the first such research in Japan that has been
conducted to investigate students’ perception of various factors regarding the accounting profession
and CPA. The data used in this study were collected via questionnaires completed by students who
were studying at the undergraduate and graduate levels in large Japanese universities. From
approximately 200 universities offering accounting courses in Japan, this study mainly selected
universities where students were contemplating a career in the accounting profession. The results of
the questionnaire were then quantitatively analyzed.
Findings – The results indicated significant differences in several factors of perceptions toward the
CPA between accounting students and non-accounting students. These results create various
implications that need to be addressed in order to reverse the current situation of the problematic
unpopularity towards the accounting sector in Japan.
Originality/value – As this is the first accounting education paper produced in Japan on this topic
the results will inspire educators and the CPA to re-think the way in which they market accounting as
a profession to potential students.

Keywords Careers, Public sector accounting, Accountants, Perception, Japan

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Ketersediaan

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Informasi Detail

Judul Seri

Asian Review of Accounting

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Asian Review of Accounting Vol. 14 No. 1/2, 2006 pp. 149-16

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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