..., customer satisfaction and flexibility play a more important role in their decision‐making processes. Originality/value The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied...

...Satoshi Sugahara; Gregory Boland Purpose This study aims to investigate tertiary business students' perceptions of certified public accountants (CPAs) in Japan and how this perception may influence their career path decision. Design/methodology/approach This study is the first such research...