ERIC Number: EJ1107397
Record Type: Journal
Publication Date: 2015
Abstractor: As Provided
New Zealand High School Students' Perception of Accounting: How and Why Those Perceptions Were Formed
Wells, Paul K.
Accounting Education, v24 n6 p461-479 2015
Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus groups with New Zealand high school students, half of whom had studied accounting and the other half who had not. The findings suggest that high school accounting students have a very narrow and specific perception of accounting based on their classroom experience. The non-accounting students, on the other hand, have a very abstract perception of accounting, which is devoid of specificity. Failure to address the issues identified may lead the stereotype to become self-fulfilling and result in the recruitment of future accountants who lack the required skills and capabilities required by the profession.
Descriptors: Foreign Countries, High School Students, Accounting, Student Attitudes, Negative Attitudes, Stereotypes, Intervention, Questionnaires, Focus Groups, Student Experience, Qualitative Research, Likert Scales
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Publication Type: Journal Articles; Reports - Research
Education Level: High Schools; Secondary Education
Authoring Institution: N/A
Identifiers - Location: New Zealand
Grant or Contract Numbers: N/A