Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan

Perceptions of the certified public accountants by accounting and non‐accounting tertiary... Purpose – This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision. Design/methodology/approach – This study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed. Findings – The results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan. Originality/value – As this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

Perceptions of the certified public accountants by accounting and non‐accounting tertiary students in Japan

Asian Review of Accounting, Volume 14 (1/2): 19 – Mar 1, 2006

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Publisher
Emerald Publishing
Copyright
Copyright © 2006 Emerald Group Publishing Limited. All rights reserved.
ISSN
1321-7348
DOI
10.1108/13217340610729518
Publisher site
See Article on Publisher Site

Abstract

Purpose – This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision. Design/methodology/approach – This study is the first such research in Japan that has been conducted to investigate students' perception of various factors regarding the accounting profession and CPA. The data used in this study were collected via questionnaires completed by students who were studying at the undergraduate and graduate levels in large Japanese universities. From approximately 200 universities offering accounting courses in Japan, this study mainly selected universities where students were contemplating a career in the accounting profession. The results of the questionnaire were then quantitatively analyzed. Findings – The results indicated significant differences in several factors of perceptions toward the CPA between accounting students and non‐accounting students. These results create various implications that need to be addressed in order to reverse the current situation of the problematic unpopularity towards the accounting sector in Japan. Originality/value – As this is the first accounting education paper produced in Japan on this topic the results will inspire educators and the CPA to re‐think the way in which they market accounting as a profession to potential students.

Journal

Asian Review of AccountingEmerald Publishing

Published: Mar 1, 2006

Keywords: Careers; Public sector accounting; Accountants; Perception; Japan

References

  • A factor‐analytic approach profiling job selection differences of male and female accountants
    Ahmadi, M.; Helms, M.M.; Nodoushani, P.
  • A theory of reasoned action model of the chartered accounting career choice
    Felton, S.; Dimnik, T.; Northey, M.
  • Gender differences in the perception of the work environment within large international accounting firms
    Fogarty, T.J.
  • Factor influencing choice of discipline of study – accountancy, engineering, law and medicine
    Gul, F.A.; Andrew, B.H.; Leong, S.C.; Ismail, Z.
  • Strategies for recruiting the best and brightest students into accounting
    Hermanson, R.H.; Seines, D.S.; Eldridge, C.; Hermanson, S.R.; Ivanervich, S.H.; Williams, D.Z.
  • Job orientation of male and female college graduates in business
    Manhardt, P.J.

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