Perceptions of the accounting profession based on an analysis of metaphors by undergraduate accounting students

Abstract

This study explores final-year undergraduate accounting students’ perceptions of the accounting profession based on an analysis of personal metaphors. First, we identify and categorise the participants’ metaphors regarding the accounting profession and the students’ roles. Second, we identify similarities and differences in the perceptions of the two roles. Third, we analyse whether variables such as gender, age, nationality, academic specialty, or job preference are associated with the students’ perceptions. The data are obtained from the students’ responses to an open-ended questionnaire in which they express their metaphors through writing and drawing. The results suggest that most of the study participants have rather traditional views of the accounting profession, and most of them display similar approaches to accounting and education. This paper contributes to understanding accounting students’ perceptions and the findings may serve as a basis for designing specific in-class activities.