Strengthening the Knowledge and Identity of the Accounting Discipline

• In Event: Teaching, Learning, and Curriculum I

Abstract

The Pathways Commission on Accounting Higher Education (“Pathways”) was established to develop a strategy for attracting students to the accounting profession. In July of 2012, Pathways released its recommendations in a report entitled “Charting a National Strategy for the Next Generation of Accountants”. Although Pathway’s proposed strategy is complex, this study examines action item 5.1.1; attracting students to the accounting profession. In a semester long study, we provided potential accounting students with principles of financial and managerial accounting from the perspective of a variety of professional roles while highlighting the myriad of career opportunities an accounting education provides. Consistent with Pathway’s strategy, our results provide empirical evidence that informing potential accounting students of the career opportunities available to accounting graduates increases both their knowledge of accounting career opportunities and interest in pursuing accounting studies. Further, we find that when students are informed of potential career opportunities they express a greater belief that knowledge of accounting principles will enhance their career advancement opportunities and a greater belief they can successfully earn an accounting degree.

Authors

• Robert Neil Marley, Georgia Southern University

• Mark Joseph Mellon, University of South Florida

• Karla Doreen MacAulay, University of South Florida