Several studies support the view that students decide on an accounting career while in
high school or in their junior levels in tertiary institutions . Apparently in most cases these decisions are
made without full knowledge of what accountants do and what the accounting profession is all
about (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 shaping
accounting students’ attitudes towards the profession. In this debate Mladenovic (2000)
advocated for designing of accounting courses that would encourage realistic perceptions of
accounting in order to attract students with appropriate qualities to major in accounting.