Perception of Undergraduate Accounting Students towards Professional Accounting Career in Nigeria
Bibliographic record
Abstract
The shortage of professional accountants has been attributed to the perception accounting students hold about their intended professional careers and this affects their self-image, attitude towards the career and their confidence in the profession. Therefore, this paper critically appraises the perception of undergraduate accounting students towards professional accounting career in Nigeria. One hundred and fifty (150) accounting students from three universities in Nigeria participated in this study and data were elicited from the respondents with the aid of well-structured questionnaires. Descriptive Statistics and Spearman Rank Correlation Coefficient were used for data analysis.Findings showed that students are motivated to pursue professional accounting career by combination of prestige, extrinsic and intrinsic factors. Furthermore, results indicated that grit personality, prestige, extrinsic and intrinsic factors exhibited strong and positive correlation with student’s intention to pursue accounting career. However, social and reference factors displayed positive but weak correlation. Additionally, students perceive professional examinations to be very tough, expensive, time-consuming and frightening. Thus, they refrain from writing professional examinations and that could be detrimental to the future of professional accounting career in Nigeria. Therefore, this research suggests that educational institutions, accounting professional bodies and career counselors play their roles to inspire, support and motivate accounting students to work towards professionalism.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.002 | 0.000 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".