Prior research has concluded that little or no progress has been made in dispelling the unflattering image of
accountants, despite the profession’s representation of contemporary accounting practices as dynamic
environments requiring people with creativity and critical thinking skills (e.g., Byrne & Willis 2005; Coate,
Mitschow, & Schinski, 2003; Mladenovic, 2000). However, the findings of the present study imply that the
traditional view of students having negative perception of accounting profession might not be applicable to
graduate and undergraduate students in Ghana. Thus, the trend of accounting students perception might be
changing gradually. In support of this conclusion, Germanou et al. (2009) also found that Malaysian exchange
students hold positive perceptions of the accounting profession and there is a significant correlation between
students’ perceptions and their intention to pursue a career in the profession.