The AAS consists of fifteen items that seek to assess student perceptions of: the role
of accountants, whether students enjoy accounting, the prestige of the accounting
profession and the influence of parents and peers in selecting accounting as a career.
Sample statements included: “I would enjoy being an accountant” and “accountants are
number-crunchers: they seldom work with people”. Respondents were asked to
indicate their perceptions based on a series of statements using a seven-point Likert
scale anchored to 1 – “strongly disagree” and 7 – “strongly agree”.