Perceptions of the Accounting Profession and the Intention to Study Accounting: Examining the Role of Negative Job Perceptions and Perceived Professional Credibility Among Students

faezeh jahanshahi afshar¹

1) Master of Science in Accounting (M.Sc. in Accounting)

IOI Code : ABKH-ACABKF
Publication : 4th International Conference on Applied Researches in Humanities, Economics, Management & Accounting(icrhema.com)
Abstract :
    Abstract The purpose of this article is to examine two distinct dimensions of the perceived image of the accounting profession, namely negative perceptions of the job and perceived professional credibility, and their relationship with students willingness to pursue studies in accounting. Unlike the first article, which examined the overall framework of four factors, the present study focuses on the differing results of two constructs related to the professional image and seeks to clarify the theoretical implications of this difference. The underlying research methodology is applied and survey-based. According to Chapter Four of the original thesis, 200 questionnaires were examined at the Islamic Azad University, Yazd Branch. Data were collected using a Likert-scale questionnaire and analyzed through SmartPLS software. The findings reported in the thesis indicate that negative perceptions of the accounting profession have a negative and statistically significant relationship with students willingness to study accounting. However, the positive and statistically significant relationship between perceived professional credibility and students willingness to pursue accounting studies was not confirmed. This article examines these findings through secondary analysis and conceptual interpretation and does not claim to present any new data or statistical tests. The main conclusion is that students evaluations of the actual or perceived characteristics of accounting work are not necessarily consistent with their evaluations of the profession s social status. This distinction may provide useful insights for designing professional awareness programs and guiding future research.

Keywords : accounting professional image job attitudes professional credibility intention to study higher education