Perceptions among South African professional accounting students of self, job attractiveness and academic reputation

Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate third-year accounting students’ perceptions of the comparative worth and the utility of a career choice based on one of four accounting major subjects. The four compulsory subjects are offered on the professional degree to become a Chartered Accountant (CA) offered at the University of the Witwatersrand. The research design was descriptive and cross-sectional. Results were discussed in terms of existing theory, with both internal and external factors considered. Findings indicated that financial management accounting was the dominant career choice option, followed by taxation. The value of the study resides in the insights gained regarding the salience of various career perceptions among professional accounting students.