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. This research contributes to the academic
debate surrounding the concerns of the future of accounting profession and its implications for contemporary
accounting education in developing countries. It also provides knowledge to accounting educators in
Sub-Saharan Africa (SSA) regarding areas of career orientation and training required to positively influence the
perception of future accounting professionals in SSA and Ghana in particular. The limitations of this study are
discussed to provide directions for future research.