... relationships between perceptions and the willingness of the accountants to adopt IFRS. Findings The findings revealed that perceived benefits drove the willingness to adopt IFRS whereas the perceived disadvantages and challenges diminished the willingness. Knowledge of IFRS enhanced the willingness towards...

...Tracey McDowall; Beverley Jackling Purpose This paper aims to examine undergraduate students' attitudes towards the accounting profession, including accounting as a career, as a discipline, as a profession and perceptions of the work activities of accountants. Design/methodology/approach...

... profession, and the relationship between students' perceptions and intentions to pursue an accounting career. Design/methodology/approach A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession. The data for this study are collected via...

... experience, prior major/s at their undergraduate level, gender, attitude toward the opportunity cost of becoming a CPA and their perceptions of the CPA profession. Design/methodology/approach The sample comprised students studying at 13 accounting schools in Japan. A questionnaire was given...

...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...