An investigation into ways of challenging introductory accounting students' negative perceptions of accounting

Research shows that introductory accounting students have many stereotypical negative perceptions of accounting and that negative perceptions are often created or reinforced in introductory accounting courses. Since stereotypes influence career choice, courses supporting unrealistic perceptions may result in the 'wrong” people choosing accounting careers and the 'right” people choosing non-accounting careers (Friedlan, 1995). Recent studies show that, while nontraditional teaching methods, such as cooperative learning and case-based learning, are more effective in changing negative perceptions than more traditional lecture-based methods, these methods provide only limited success. Using Ramsden's (1992) Model of Student Learning in Context and Biggs' (1996) Alignment Model, this study provides potential explanations for the limited success of alternative teaching methods and explores a more effective way to facilitate appropriate changes in students' perceptions. In contrast to prior studies, this study finds statistically significant positive changes in students' negative perceptions for almost all survey items.