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Effect of Accounting Students’ Perception about the Accountant on their Career Paths: Evidence from Ghana

DOI : https://doi.org/10.36349/easjebm.2021.v04i02.002
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Abstract: This study aimed to investigate the mediated effect of the teacher’s role on the relationship between accounting students’ perception about the accountant and their career paths in Ghana. This study adopted an online survey to collect data from undergraduate accounting students, using the convenience sampling technique. This study used the PLS-SEM approach in the assessment of the measurement and structural models. The findings of this study revealed thataccounting students’ perception about the accountant substantially (β =0.480, t-value= 3.790, and p-value= 0.000) influence their career paths; the teacher’s role partially (β =0.362, t-value =3.329, and p-value =0.001) mediates the relationship between the accounting students’ perception about the accountant and their career paths significantly. This study thus reinforced the arguments of prior studies of the importance of the teachers’ role in developing the career intentions of the accounting students, and it is the premier study that bridges the gap of previous studies where no exact studies have addressed the mediated effect of the teacher’s role in the relationship between the perception of the accounting students about the accountant and their career paths particularly in sub-Saharan Africa.

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Dr. Afroza Begum

Lecturer, Dept. of Pharmacology and Therapeutics, Shaheed Monsur Ali Medical College & Hospital, Uttara, Dhaka-1230, Bangladesh

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