Greek Students’ Perceptions of an Introductory Accounting Course and the Accounting Profession

Abstract

This study investigates university students’ perceptions of (i) an introductory accounting course and (ii) the profession of accountancy. The study examines the extent to which these perceptions change during the students’ first semester of accountancy studies, and whether these perceptions relate to the students’ interest in the field of accounting. To investigate these issues, we survey 231 undergraduate students in their first semester of accounting studies at a large Greek university. In general, the results show that the students’ initial perceptions of the accounting profession are rather traditional and stereotypical, but that these perceptions generally become more “positive” at the end of their first semester after completing an introductory accounting course. Moreover, at the end of the semester, the students perceive the introductory course as being more rewarding and enjoyable than they had originally expected. The study also finds that students who are interested in accounting hold more positive views of the course and the profession (both at the beginning of the semester and at the end) than those who are not interested in accounting. The findings underline the important role of educators in influencing the perceptions and intentions of their students with regard to accounting study and profession.

Citation

Manganaris, P. and Spathis, C. (2012), "Greek Students’ Perceptions of an Introductory Accounting Course and the Accounting Profession", Feldmann, D. and Rupert, T.J. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 13), Emerald Group Publishing Limited, Leeds, pp. 59-85. https://doi.org/10.1108/S1085-4622(2012)0000013008