Every profession has its regulations, principles of practice and professional job requirements. The accounting
profession is governed by many rigorous job requirements such as accounting regulations, reporting standards as
well as the demands of the specific accounting jobs. Accounting students may have negative perceptions about
these job requirements which may not reflect the reality (Fiske & Taylor, 2013; Meredith, Steward, & Lewis,
2011; J. Solomon, A. Solomon, Joseph, & Norton, 2013). Some of the job requirement perceptions include the
perception that accounting job is quite challenging or demanding, requires a lot of mental energy in terms of
managing complex accounting problems and conforming to accounting regulations, requires much intelligence,
education and training, and is a nonstop activity that can be dull, routine and monotonous in practice (Wessels &
Steenkamp, 2009). Wrong perception about accounting job requirement can result in over ambition and
unrealistic job expectations for the profession (Solomon et al., 2013). This leads to the research question: how do
accounting students perceive accounting job requirements?