Business Sophomore Students’ Perceptions of the Accounting Profession: Evidence for Any Changesin Two Decades

Abstract

This study examines and tests whether if the business college students’ thoughts and perceptions of the accounting profession have changed within the current environment of a knowledge-based society Early studies argued that the accounting profession had a negative image and reputations around the world prior to the innovation of smartphone technologies. Many of those concluded that the accounting profession is stereotyped as being conformist, cold, submissive, and lacking in social skills. This study first scans and summarizes certain previous studies on the matters that were realized before smartphone technologies first appeared, and then, through the use of a survey, explored business college students’ thoughts and perceptions in order to achieve the goal of the study. As such, this study looks to provide updated information about the business college students’ thoughts and perceptions of the accounting profession, and states any changes occurred.