Are we turning them on? A longitudinal study of undergraduate accounting students' attitudes towards accounting as a profession

The undergraduate accounting world has not enjoyed a good press in recent times. Student numbers are falling and the accounting profession in the UK only recruits 4% of trainees with relevant accounting degrees. While some external factors are outside the control of the accounting academician, this study asks if the university experience of relevant graduates is providing them with a positive attitude towards the accounting profession. In other words, as academicians we should be ‘turning them on’ to their professional careers. This paper presents the results of a longitudinal study of undergraduate accounting students' attitude towards accounting as a profession. The study utilizes a validated attitude to accounting measure developed in the USA. The study finds that, at the commencement of their course, the students had a reasonably positive attitude towards accounting as a profession. However, their attitude towards accounting fell significantly by the end of their studies. Although a high attitude score was maintained with regard to the profession being well-respected, the students liked accounting less at the end of their course than they did at the start, finding the subject less interesting and the prospect of being employed as an accountant less enjoyable. Their attitude towards accountants obtaining personal satisfaction in their work also fell significantly. It is clear that for the undergraduates in this study, their exposure to accounting while at university has had a negative effect on their attitude towards accounting as a profession. In other words, ‘we were turning them off’.