Can an understanding of the accounting function assist with breaking stereotypes?

Robert Marley, Mark J. Mellon and K. Doreen MacAulay

Accounting Education, 2024, vol. 33, issue 5, 604-620

Abstract: Recruiting talented individuals to the accounting profession has long been a concern of accounting educators, practitioners, and professional accounting associations in both developing and developed countries. In this exploratory study, we examine whether providing non-business college students with a basic knowledge of accounting principles and their application influences their perceptions of the accounting profession and their accounting self-efficacy. Our results indicate that providing non-business college students with a basic knowledge of the accounting function helps to break stereotypes of the accounting profession and serves to make non-business students more confident they could succeed in accounting, thereby providing evidence of a mechanism that may be useful in future recruiting efforts.

Date: 2024
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DOI: 10.1080/09639284.2023.2252398

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