Factors influencing the perception of non-accounting students in introductory accounting taught in universities in Ghana

Newman Amaning, Edward Quansah, Tahir Ahmed Andzie, Leticia Sam and Paschal Kpimekuu Boruzie

International Journal of Critical Accounting, 2025, vol. 14, issue 2, 143-168

Abstract: Stereotyping of the accounting profession by the public dates back over half a century ago when O'Dowd and Beardslee in 1960 first reported evidence of prejudiced perceptions about the accounting profession. This issue has since attracted attention of accounting education. This study, thus, aimed to examine the factors influencing the perception of undergraduate non-accounting students in introductory accounting taught in Ghana. We used both purposive and convenient sampling methods to collect data from a cross section of undergraduate non-accounting students pursuing introductory accounting in universities in Ghana. The study employed PLS SEM and process models in analysing the data collected from 333 respondents. Our findings indicated that occupational choice factors, the accounting curriculum, media representation, and teachers and career advisors have significant influence on the perception of undergraduate non-accounting students in introductory accounting taught in Ghana. However, it was found that both workplace tension and ignorance do not have such influence. Besides, when the gender of the undergraduate students is controlled, their perception in the subject is improved. The outcomes of this study have policy and practical implications to enhance effective teaching and learning of introductory accounting taught in Ghana and are, thus, discussed.

Keywords: perception; undergraduate non-accounting students; introductory accounting; Ghana. (search for similar items in EconPapers)
Date: 2025
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