التفاصيل البيبلوغرافية
| العنوان: |
Japanese Secondary School Teachers' Perceptions of the Accounting Profession. |
| المؤلفون: |
Sugahara, Satoshi1 (AUTHOR) sugahara@shudo-u.ac.jp, Kurihara, Osamu2 (AUTHOR), Boland, Gregory3 (AUTHOR) |
| المصدر: |
Accounting Education. Dec2006, Vol. 15 Issue 4, p405-418. 14p. 5 Charts. |
| مصطلحات موضوعية: |
Education, Educators, Teachers, High school teaching, Accounting, Accountants, Engineers, Lawyers |
| مصطلحات جغرافية: |
Japan |
| مستخلص: |
The purpose of this paper is to investigate whether perceptions of Japanese secondary school educators toward accountants is different from those of other professionals such as engineers, attorneys and doctors. The accounting profession around the world has been struggling with the ‘best and brightest’ student issue for some time. It is becoming much more difficult to attract such students into the accounting profession. The seminal paper in this stream of research is Hardin et al. (2000, Advances in Accounting, 17, pp. 205–220) based on work done in the USA. This current paper replicates the studies of Hardin et al. (2000) and Wells and Fieger's (2004, Paper presented at the AFAANZ Conference, Alice Springs) studies in the USA and NZ respectively on the perceptions of the accounting profession by influential educators using Japanese subjects. While findings of counterpart studies suggested secondary school teachers have relatively lower opinions of accounting compared to the other three professions, our study found the perceptions of accountants by educators in Japan was relatively lower than law and medicine, but higher than engineering. Our results also suggested that this distinctive feature in Japan is partly based on their different perspectives of the certified professions. This aspect could contribute to a higher rating of educators' perceptions toward accountants relative to engineers. [ABSTRACT FROM AUTHOR] |
| قاعدة البيانات: |
Finance Source |
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