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" The Perceptions of Accounting in the United Arab Emirates "
Hadal Hammour
Settles, Tanya
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Latin Dissertation
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| Language of Document
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English
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| Record Number
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804278
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| Doc. No
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TL49103
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| Call number
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1853474987; 10240975
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| Main Entry
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Shamoon-Pour, Michel
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| Title & Author
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The Perceptions of Accounting in the United Arab Emirates\ Hadal HammourSettles, Tanya
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| College
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Northcentral University
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| Date
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2016
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| Degree
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Ph.D.
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| field of study
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School of Business and Technology Management
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| student score
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2016
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| Page No
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129
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| Note
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Committee members: Smiley, Garrett
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| Note
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Place of publication: United States, Ann Arbor; ISBN=978-1-369-35445-4
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| Abstract
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Many studies on students’ perceptions of accountants and accounting have been conducted on Western-based accounting systems revealing mostly negative perceptions of students towards the accountant. In order to determine how the Emirati student perceives the accounting profession, this quantitative study examined the Emirati college students' attitudes towards the accounting profession. Ajzen’s theory of planned behavior provided the conceptual framework for testing the study’s three main research questions; namely, what is the relationship between students’ intentions to join accounting as a major and those students’ attitudes towards the profession, between students’ intentions to join accounting as a major and their subjective norms, and between students’ intentions to join accounting as a major and their perceived behavioral control related to accounting? Participants of the study were business undergraduate students from semester 2 to semester 8 from the men’s and women’s campuses of the HEIME, a government based higher education college that accommodates only for Emirati national students. SPSS version 20 was used to run descriptive and regression analyses on the data that were obtained from the web-based questionnaire. Two of the study’s three TPB-related hypotheses were supported. Students’ positive attitudes toward the accounting profession and subjective norms were both found to be statistically significant predictors of students’ intention to enter the profession. No exact evidence was found, however, in all cases, to build a definite relationship between perceived behavioral controls over entering the accounting profession and intention to enter the profession. The findings from this study have very important implications for future research by academia to develop the best strategies in order to attract more students to the accounting major.
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| Subject
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Accounting; Education
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| Descriptor
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Social sciences;Education;Accounting;Intentions;Perceptions;Students;Theory of planned bahvior;United Arab Emirates
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| Added Entry
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Settles, Tanya
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School of Business and Technology ManagementNorthcentral University
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