This study sought to examine particular aspects of students’ perceptions of some
characteristics of the accounting profession and particular aspects of their learning experience
in the introductory accounting courses at three colleges/universities in the United States that are accredited by the Association to Advance Collegiate Schools of Business (AACSB). The
questionnaire items were selected to focus on: (1) seven aspects of the learning experience and
(2) three characteristics of the accounting profession. Questionnaire responses were collected
from 375 students at the end of the second introductory course. The student population consisted
primarily of business students. These study results can be used to improve accounting curricula
at the undergraduate level and to design a program of study that may motivate the “best and the
brightest” students to enter the accounting profession.