The results of this study show that, generally, both undergraduate and graduate accounting students have positive
perceptions about accounting profession, contrary to most existing literature. Our findings indicate that despite
the generally negative perception held by the public about accountants’ behaviour, accounting students in Ghana
do not share the same perception with the public. This study also found that gender influences the perception of
both graduate and undergraduate accounting students, and few significant differences existed between graduate
and undergraduate accounting students’ perception of the profession.