The other
section had items of feelings and perception of accounting profession. In all, there were five constructs (or
dimensions) and 22 measurement items of student perception of accounting profession (SPAP). These items are
depicted in Table 1. For the initial validity and reliability of the instrument, the face and content validity were
verified and established by two experts in accounting research. The item and construct reliability for each
construct was ascertained using the Cronbach alpha generated from the output of SPSS 16.0 (see Table 1).