This paper investigates if factors influencing students' decision to pursue (or not) Accounting degrees are what are important in their future careers. This is of interest as there is a global shortage of accounting graduates, compounded by misconceptions about the profession. Views of accounting roles as centered around numerical skills and desk-bound work, no longer align with evolving roles of 21st century accountants. Existing literature highlights various motivations for choosing accounting, including career prospects, job stability, and earning potential (Byrne & Flood, 2005; Grace & Jenkins, 2006). However, research also points to negative perceptions of the profession, such as viewing it as boring, lacking social interaction, and offering lower salaries compared to other fields (Bailey et al., 2023; Karlsson & Noela, 2022).
External influences, such as peers, teachers, and parental expectations, further shape these attitudes. Students’ perceptions of their own abilities, particularly in numeracy, also play a role in their decision to pursue (or not) accounting programs in university. A major challenge in attracting students to accounting is the mismatch between the perceived and actual demands of the profession. To counteract negative beliefs, studies suggest engaging professional accountants in educational activities, introducing practical teaching methods, and providing internships that offer real-world insights (Karlsson & Noela, 2022). Additionally, it is essential to promote the modern accounting profession as dynamic and impactful, highlighting roles in areas like risk management, ethical leadership, and technology (Hoffelder, 2022).

Studies such as Teixeira et al. (2015) and Casanova et al. (2019) show that while accounting students are motivated by career prospects, many feel ill-prepared for the academic demands of higher education, leading to lower academic confidence and performance. This suggests a gap between students’ expectations and the reality of studying accounting in university education.

The objective of this paper is to explore the perspectives of Accounting students in an Irish university regarding their decision to study Accounting and their view of why others are discouraged from choosing this field. Forty-two first year Accounting students participated in the study. They answered open-ended questions that were analysed by content analysis. The findings suggest that students were drawn to Accounting degree programs for career and salary expectations but also matching their own skills and strengths to what they viewed at the time as required in the profession. But many acknowledged that before entry to the degree program they held misconceptions about 21st century accounting roles and what could be required of them as Accountants in the modern workplace. It is these misconceptions, combined with external influences and concerns about numeracy skills, that they believe deter other potential students from pursuing accounting careers. This paper recommends improving awareness of the modern accounting profession and addressing the gap between student expectations and the reality of the profession to enhance recruitment and retention in Accounting degree programs. This study contributes to ongoing research on attracting the right students to Accounting degree programs.

Keywords: Career, skills, Accounting.