The purpose of this study is to determine whether, in the presence of the 150‐hour requirement, the image of accounting continues to deter high‐quality students from choosing accounting as a major. This study uses the cognitive theory of planned behavior as the framework to investigate the factors that limit students' interest in a 150‐hour accounting major. According to the data, while the image of accounting continues to suffer in the presence of the 150‐hour requirement, the accounting major is attracting the type of student the profession desires. This finding suggests that the profession will have to explore additional means beyond the 150‐hour mandate by which to improve the image of accounting in order to achieve its goal of attracting high‐performing, otherwise non‐accounting, students to the accounting major. On the other hand, this finding is encouraging, given the profession's concern about losing access to high‐performing students.
Managerial Auditing Journal – Emerald Publishing
Published: Feb 1, 2004
Keywords: Accounting; Perception; Accounting education; Behaviour
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