New Zealand High School Students’ Perception of Accounting: How and Why Those Perceptions Were Formed

Abstract

Attempts to change the negative perceptions high school students have of accounting appear to have been unsuccessful. Using the social psychology theory of stereotyping, this study explains why such attempts have been unsuccessful and proposes intervention strategies. Individual perception data were collected through questionnaires and focus groups with New Zealand high school students, half of whom had studied accounting and the other half who had not. The findings suggest that high school accounting students have a very narrow and specific perception of accounting based on their classroom experience. The non-accounting students, on the other hand, have a very abstract perception of accounting, which is devoid of specificity. Failure to address the issues identified may lead the stereotype to become self-fulfilling and result in the recruitment of future accountants who lack the required skills and capabilities required by the profession.

Key Words:

• perceptions
• stereotypes
• accounting
• high school students

Acknowledgements

The author is grateful to Kate Kearins, Lee Parker, Elaine Evans and Trevor Stanley for helpful feedback and suggestions made on earlier versions of this work.

Disclosure statement

No potential conflict of interest was reported by the author.

Notes

1. Year 13 is the final year of high school in New Zealand.

2. School funding in New Zealand is based on the socio-economic demographics of the area in which each school is located. Decile five is the midpoint of this scale.