ABSTRACT

This study explores final-year undergraduate accounting students’ perceptions of the accounting profession based on an analysis of personal metaphors. First, we identify and categorise the participants’ metaphors regarding the accounting profession and the students’ roles. Second, we identify similarities and differences in the perceptions of the two roles. Third, we analyse whether variables such as gender, age, nationality, academic specialty, or job preference are associated with the students’ perceptions. The data are obtained from the students’ responses to an open-ended questionnaire in which they express their metaphors through writing and drawing. The results suggest that most of the study participants have rather traditional views of the accounting profession, and most of them display similar approaches to accounting and education. This paper contributes to understanding accounting students’ perceptions and the findings may serve as a basis for designing specific in-class activities.

摘要

这项研究基于对个人隐喻的分析，探讨了本科会计专业的本科生对会计专业的看法。首先，我们确定并分类参与者对会计专业和学生角色的隐喻。其次，我们在两种角色的认识上确定了异同。第三，我们分析诸如性别，年龄，国籍，学术专业或工作偏好等变量是否与学生的看法有关。数据来自学生对开放式问卷的回答，他们通过书写和绘画表达自己的隐喻。结果表明，大多数研究参与者对会计专业抱有相当传统的看法，并且大多数人都显示出类似的会计和教育方法。