Accounting stereotypes. Business and accounting student’s motivations and perceptions of accounting

Abstract

The role of today’s accountant has evolved including now a set of tasks that require from the future professionals (at least to reach higher level positions) much more skills than merely technical knowledge. At the same time the professional requirements are growing, there is a perception of lack of quality of entry level students. Some authors suggested that the origin of this divergence (professional requirements – students characteristics) is the students’ misconception about the real tasks an accountant must perform and the skills required for that. Therefore it is likely that some students have a stereotyped image of accounting: boring, precise, oriented to standards. This image appears to be due to, and reinforced by, the stereotype that appears in media (v.g. films or TV series). In this line, this paper aims to study (I) the perception about accounting of entry level accounting students, (II) the underlying motives, and the relationships between these motives and the perceptions. The sample is composed of first year students at the two relevant degrees in accounting (Finance & Accounting and Business Administration) at the Universidad de Sevilla. The results suggest that the students do not present an acute stereotyped view of the area, but external motivation is still the strongest source of motivation. The relevance of certain student’s views on accounting and their academic implications are discussed.