Do I Belong? The Impact of Belongingness and Stereotype Threat on Professional Commitment to Accounting

Abstract

Recent trends in the United States show a downturn in new entrants to the accounting profession, with demand for new graduates exceeding the supply. Attracting and retaining entrants to the accounting profession is necessary to address this shortage. We investigate how perceptions of belonging and stereotype threat, defined as the concern about being negatively stereotyped about social identity, influence accounting students’ commitment to the profession. Results show that belonging perceptions are lower for students who experience stereotype threat. Further, the negative relationship between stereotype threat and professional commitment is mediated by perceptions of belonging. Our findings inform educators seeking to increase students’ commitment to the accounting profession about the important influence of stereotype threat. Our results also inform those interested in the belonging perceptions of students who may experience heightened stereotype threat concerns, such as those identifying with historically underrepresented social groups.