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Students’ perceptions of accounting profession: work value approach
Abstract
Purpose – This purpose of this paper is to introduce a new theoretical framework in order to examine
similarities and differences between accounting major Malaysian and English students. It concerns
attributes and outcomes associated with the accounting profession, and the relationship between
students’ perceptions and intentions to pursue an accounting career.
Design/methodology/approach – A survey research approach has been adopted to investigate
students’ perceptions regarding the accounting profession. The data for this study are collected via
questionnaires completed by Malaysian exchange students visiting a university in England and
students of a major university in England. The results of the questionnaire are then quantitatively
analyzed.
Findings – The results indicate that both groups hold positive perceptions of the accounting
profession and there is a significant correlation between students’ perceptions and their intention to
pursue a career in the profession. The study also identifies that Malaysian and English students hold
differing perceptions concerning the accounting profession’s attributes and outcomes.
Originality/value – This is one of the first accounting education papers using the work value theory
to investigate perceptions regarding the accounting profession by Malaysian students of Chinese
ethnicity and compare these perceptions with the perceptions of students of a major university in
England of English ethnicity.
Keywords Perception, Accounting, Careers, Malaysia, United Kingdom
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