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

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  • Robert Marley
  • Mark J. Mellon
  • K. Doreen MacAulay

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.

Suggested Citation

  • Robert Marley & Mark J. Mellon & K. Doreen MacAulay, 2024. "Can an understanding of the accounting function assist with breaking stereotypes?," Accounting Education, Taylor & Francis Journals, vol. 33(5), pages 604-620, September.
    • Handle: RePEc:taf:accted:v:33:y:2024:i:5:p:604-620
    DOI: 10.1080/09639284.2023.2252398
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