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

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.