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Each year when recruiters visit campuses it seems that there are plenty of accounting jobs, but not enough accounting students. The downward trend in accounting enrollment is a national issue, as highlighted by Albrecht and Sack in their March 2001 CPA Journal article, based on their landmark 2000 study.
Albrecht and Sack listed five reasons for the decline in student interest in the accounting major: low starting salaries, more attractive career choices, a willingness to choose risky majors, a misconception of accountants and the accounting profession, and the requirements of the 150-hour nue. Three of the five reasons are related to student perceptions. While accounting course-work may influence student perception, it is likely that students arrive on campuses with a preconception of accountants. The authors believe that gaining an insight into students' preconceived notions about accountants can be helpful in understanding the decline in student interest in the accounting major.
Survey
The authors surveyed 165 underclassmen enrolled in accounting principles courses about their perceptions of accountants as compared to an average individual, with respect to 30 personality traits. If student perceptions and the usual stereotype were consistent, then the stereotype directs students either into or away from the accounting major.
The student sample was almost exclusively traditional students, ages 18-20; 56% were freshman and 44% sophomores. The students were 50% male and 50% female, with 23% expressing a great interest, 54% expressing some interest, and 23% expressing no interest in pursuing an accounting or financial career. The sample included students from urban, suburban, and rural areas, and almost all resided in New York.
Traits
To select the traits or characteristics to use in the survey, the authors relied upon psychological theories of normal personality and personality assessment. To define a trait, the survey posited the extremes of that trait. For example, the first trait was warmth, with one extreme labeled "friendly, affectionate" and the opposite "formal, reserved."...
