Educators and Accounting Programme influence
Several studies have examined the impact of accounting curriculum on students’ perceptions of the work of the accountant and their desire to pursue a career in accounting. Geiger and Ogilby (2000) highlighted that the importance of the first course in accounting is based on its ability to attract students to or discourage them from becoming accounting majors and its influence on students’ perceptions regarding the accounting profession. When exploring the effects of learning on the students’ perceptions, Mladenovic (2000) discovered that an introductory accounting course which explored the political, social and historical context of accounting challenged students’ negative perceptions and resulted into students developing more realistic perceptions of accounting. Based on their findings that many students structure their judgments about the work of accountants from their accounting studies, Jackling and Calero (2006) argued that accounting educators can affect the perceptions of their students when they modify the curriculum, teaching approaches and other aspects of the learning environment.
In following up on how tertiary institutions are doing in their endeavors to change students’ negative attitudes towards accounting career, Marriot and Marriot (2003) conducted a longitudinal study at two Business Schools in the UK and concluded that undergraduate accounting programmes negatively affected students’ attitude towards accounting. These authors also found that at the beginning of their course, students had a reasonably positive attitude towards accounting as a profession which fell significantly by the end of their studies. Sadly, the study discovered that students liked accounting less at the end of their course than at the start; and students found the subject less interesting and the prospects of being employed as an accountant less appealing. Similarly, Nira and Yoram (2006) in Israel reported that accounting students’ aspirations to join professional accountancy firm decreased remarkably between the