This study is limited in terms of the generalizability of the findings. The samples used are from only one
university in Ghana and that the findings should be interpreted with caution. Future research should explore
students’ perception of the accounting profession in other SSA contexts and compare the findings with those of
this study for theoretical and practical implications and conclusions to be drawn. Moreover, future research
should examine whether first year students in SSA have negative perceptions about accounting as suggested by
some previous studies conducted elsewhere.