Student Name: J.

Banton
Broad Topic: Misconceptions about the accounting discipline
Narrowed Topic: Suggestions for reducing the negative perceptions of the accounting discipline

With the onset of globalization, internationalization and the improvement in

technologies accountants have been challenged by the negative perceptions held by individuals
that creates a barrier to the drastic transformation that is required to respond to the complexities of
the changes of the discipline in todays society in order to survive. Whilst there are positive
perceptions, in an Australian study found that majority of first year accounting courses being
embarked on by junior students had negative perceptions of the discipline (Jackling (2002).
Students negative preconceptions of accounting include perceptions that accounting is boring and
dull, a methodological subject consisting exclusively of numbers and mathematical formulae, and
mainly objective (Lucas and Meyer, 2005). These negative perceptions still exist and hence the
need for strategic ideas to implemented and reinforced to considerably create the necessary
changes required to transform the discipline. By integrating changes within the teaching
curriculum of the discipline, increasing awareness about the role, duties and importance of the
profession and changing the attitudes of the current professionals can be utilized to provide
possible solutions to the emerging call of transforming the negative perceptions of the accounting
discipline.

Accounting is used by various users especially for decision making, and as such this
needs to be mirrored in educational systems. Accounting is described as an information system

that measures, processes, and communicates financial information about an economic entity
(Needles, Powers and Crosson, 2010, pg.4). Combining the contextual approach of teaching and
the utilization of enhanced technology the possibilities of changing the negative perceptions of
the accounting profession is heightened by allowing an effective medium by which educators can
influence aspiring or discouraged accounting students. Recommendations have been made that
educational systems be restructured in secondary schools to ensure that the profession is work of
that accountant is more interesting and less tedious (Byrne and Willis, 2005). Teaching methods
in Australia have had a significant impact on the perceived skills and proficiencies required of the
profession. (Mladenovic, 2000). The teaching approach used was mainly contextually based, and
more correctly allowed for conveying the duties and responsibilities of accountants than other
teaching approaches. To foster more motivation of students to pursue the accounting profession,
innovative teaching strategies are required that can contribute to the growth of student abilities
required for the present-day professionals and the contextual approach seems to be effective. This
is reinforced as efforts in the teaching, geared to revolutionize students perceptions through
changes in their educational programs seem to have also been successful in New Zealand by
including the use of contextual case-based examples and participative learning exercises (New
Zealand curriculum guides, 2012). Facilitators of learning can also use enhanced technologies
such as multimedia to motivate and influence the prospective accounting professionals.
Multimedia includes the computer-driven combination of text, pictures, audios and video found
on resources such as the internet. Based on my personal observations, in the Jamaican society
students enjoy working with technological devices as this has been the new global phenomenon
and hence the opportunity exists to use this as a tool to reducing the negative perceptions of
accounting.

Apart from changes to teaching approaches, the media can be used to increase the
awareness of the duties and responsibilities of accountants. Jack, Davison and Craig (2013)
indicated that the media at times portrayed accountants with an image as inept, dysfunctional
misfits, lacking communication skills and with criminal tendencies (p. 68). With the media has
being a major influence on shaping perspectives in todays globalized economy, a counter
approach must be embraced to revolutionize the negative perceptions being portrayed by the
media. These characteristics of the traditional accountant have evolved and as such the media
needs to be aligned in providing a more accurate and truthful image of the accounting discipline.
This task might require the lead by accounting associations, institutions and professionals within
the industry as they are more cognizant of the changes that have transpired throughout the
accounting discipline. Brass (2004) suggests that contributing to the continuity of these negative
perceptions are the failure to update society of the current duties of the accounting (p. 20). Hence,
increase awareness of the activities is crucial in reducing the negative perceptions held of the
accounting discipline. Social media has become a trend of increased public awareness and as such
creates an additional avenue for increasing awareness than through the traditional media of
publications and texts. Social mediums such as YouTube and Facebook are few of the social
mediums by which this process could be achieved.
Similarly, changing the attitudes of the current professionals can be employed as possible
solutions to change the undesirable perceptions of the accounting profession. From personal
experiences, I have observed that personal relationships with professionals of various fields,
including accounting, heavily impact the perception of individuals and society at large.
Impressions formed from personal experiences encountered with accounting professionals must
be taken into consideration to change the widely held negative perceptions of accounting. Jeacle

(2008) describes one strategy where characteristics of accounting professionals was depicted as
high-spirited and exciting people have been used in an attempt to change the negative perceptions
of accounting but was not successful as they failed to communicate to others of the changed
duties performed by the accountants. Hence, the combination of accounting professionals being
aware of their tasks and being able to demonstrate them, are of great importance towards this
revolution of changing the negative perceptions of accounting. Accounting professionals need to
develop and promote their profession by instances such as demonstrating how their training
equips them for the flexibility to perform in a wide-range of roles .This will allow the
demonstration of the versatility of the profession whilst boosting impressions.
Suggestions for possibly eradicating the negative perceptions of the accounting discipline
will not happen overnight. It will require ingenuity and collaboration among educators,
revolutionize what is portrayed through the media as well as the actions of the practitioners
themselves. With further exploration of these suggestions along with others the possibility of the
shifts in the negative perceptions of the accounting discipline and profession is highly likely.

(1007 words)

References
Brass, R. (2004). Is image letting accountants down? Accounting & Business, 8(1),
20.
Byrne, M. & Willis, P. (2005). Irish secondary students perceptions of the work of an
accountant and the accounting profession. Accounting Education: an International
Journal, 14(4), 367381.
Jack, L., Davison, J. & Craig, R. (2013). The Routledge companion to accounting
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Jackling, Beverley (2002). Are negative perceptions of the accounting profession perpetuated by
the introductory accounting course? an Australian study. Asian Review of Accounting,
Vol. 10 (2), 62 80. Retrieved October 19, 2015 from http://dx.doi.org/10.1108/eb060758
Jeacle, Ingrid. (2008). Beyond the boring grey: the construction of the colourful accountant.
Critical Perspectives on Accounting, 19 (8), 1296-1320.
Lucas, U. and Meyer, J. H. F. (2005). Towards a mapping of the student world: The identification
of variation in students' conceptions of, and motivations to learn, introductory accounting.
The British Accounting Review, 37 (2), 177-204. doi:10.1016/j.bar.2004.10.002
Mladenovic, R. (2000). An investigation into the ways of challenging introductory
accounting students negative perceptions of accounting. Accounting Education: an
International Journal, 9(2), 135-155.
Needles, B., Powers, M. & Willis, P. (2010). Principles of Accounting (11th Edition). United States
of America. Carlisle Publishing Services.
New Zealand curriculum guides. (2012). Retrieved from http://seniorsecondary.tki.org.nz/Socialsciences/Accounting/Learning-programme-design/Context-based-approaches