There is a shortage of accounting graduates in Ireland and indeed globally. There is a debate in global accounting literature about how to attract students to accounting programmes or what is putting them off accounting. For example, Bailey et al. (2023) find stereotype threat negatively influences accounting students’ commitment to the accounting profession. Karlsson and Noela (2022) find that no personal interest in accounting, seeing it as a boring profession, higher salaries in other occupations and interaction with teachers and peers influenced students’ decision to avoid the accounting profession. Earlier findings by Grace and Jenkins (2006) states that the major factors attracting students to accounting are good job opportunities, high earnings potential, a genuine interest in accounting and similarity of the major to their parents‘ occupations.

This paper explores the views of third-level accounting students themselves, exploring why they chose to study accounting and why they think others are ‘put-off’ studying accounting. Sixty-three final year Accounting students answered open-ended questions in a questionnaire. Content analysis was used to analyse the results.

The findings of this study reveal that accounting students believe others are 'put off' studying accounting in University due to the following factors:
1. Accounting is perceived as a challenging and complex subject. The technical nature of accounting and the need for attention to detail can discourage students. Also additional challenging professional examinations after graduation is puts students off.
2. The stereotypical image of accountants as number-crunchers working in isolation does not appeal to students seeking dynamic and collaborative work environments.
3. Lack of awareness of graduate options: There is a lack of awareness as to what accountants actually do in the workplace and the diverse career opportunities available to accounting graduates.

The findings of this study reveal that students choose to study accounting in University due to the following factors:
1. The existence of a family member in the accounting profession or already studying accounting broke stereotypes and provided an achievable goal for the students.
2. Students talked about liking particular modules in school such as mathematics, accounting, economics and business. Because of this, they felt that they were suited to a degree in Accounting.
3. Career opportunities: Students talked about the status of being an accountant and Accounting being a good career, providing a competitive salary and career advancement opportunities for them.

These finding can be used to promote Accounting education in second-level (high school) and third-level (university). Also further work in other professions would beneficially add to education and professional development literature in other domains.

References:
[1] Bailey, C., Loftus, S. and McCoy, S.S. (2023). Do I belong? The impact of belongingness and Stereotype: Threat on Professional Commitment to Accounting. Issues in accounting education, 38 (4), 1-19.
[2] Grace, E. and Jenkins, E.J. (2006), Factor attracting students to Accounting: A focus on Gender and Language, http://wdsinet.org/Annual_Meetings/2006_Proceedings/papers/028.pdf [Accessed on 20/11/23].
[3] Karlsson, P. and Noela, M., 2022. Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession. Journal of Accounting Education, 58, p.100756.

Keywords: Education, Accounting, Professional development.