Do Negative Perceptions of Certified Public Accountants Drive Students ’ Career Aspirations? — A Japanese Study

The purpose of this study is twofold. Firstly we intend to investigate perceptions of the Certified Public Accountants (CPA) held by students studying at graduate accounting schools in Japan. Secondly we explore how these perceptions may affect their career inten-tion as a CPA. Data was collected via a questionnaire completed by tertiary students who were studying at 13 accounting schools in Japan. This survey was undertaken at the end of first semester and during the first week of second semester 2006. These accounting schools were chosen for the study because they consist of two types of students – those who wanted to become a CPA and those who merely wanted to brush up on their accounting skills and do not wish to sit for the CPA entrance exams. Findings indicated that students ’ percep-tions of the CPA were crucial predictors in their career aspirations