Several studies support the view that students decide on an accounting career while inhigh school or in their junior levels in tertiary institutions . Apparently in most cases these decisions aremade without full knowledge of what accountants do and what the accounting profession is allabout (Taylor, 2000). This phenomenon led to the long standing and on-going debate in
accounting education about the role of tertiary accounting institutions and educators in shapingaccounting students’ attitudes towards the profession. In this debate advocated for designing of accounting courses that would encourage realistic perceptions ofaccounting in order to attract students with appropriate qualities to major in accounting.