Stereotypes, Students’ Perceptions and Inherent Creativity: Further Australian Evidence

The objectives of this study are to: ascertain how first year university students perceive accounting in a timeperiod following the high profile corporate collapses of the early 21st century; understand the factors thatinfluence these perceptions; and determine if there is an association between students’ perceptions ofaccounting and their inherent creativity. The findings of the study show that the majority of first yearuniversity students still hold a traditional stereotypical perception of accounting. School teachers and subjectswere reported by the students as being the main influences on their perceptions. Students’ perceptions ofaccounting are also linked to their inherent creativity. A limitation of the study is that the sample is drawnfrom students at two Australian universities. Therefore, the results may not generalise to other institutions.This study contributes to the existing body of knowledge on students’ perceptions of accounting and theimpact of various factors. There are implications for educators in designing appropriate curricula and thepromotion of accounting by the accounting profession.