Brianna DaRin

Document Type


First Faculty Advisor

Cullinan, Charles


Accounting; Student Perceptions; Factor Analysis


Bryant University

Rights Management

All rights retained by Brianna DaRin and Bryant University


Accounting is often considered “the language of business,” but is sometimes perceived to be a difficult topic. This study seeks to get a deeper understanding as to why business students and other students perceive accounting to be such an intimidating subject. The ultimate research question addressed is: What are the perceptions of accounting among accounting students, non-accounting business students, and non-business students? A review of the relevant background literature led to two hypotheses that assist in answering the research question. Following the literature review and hypotheses development, a two-part process took place: (1) we conducted focus groups and (2) we solicited student perceptions through a survey. The survey’s results were used to conduct factor analyses to help determine the underlying constructs related to the perceptions of accounting and accountants. Two analyses were conducted, one using all participants and the other using only students who have previously taken an accounting course. Overall, our results indicate that students who perceive accounting in a more positive light associate positive qualities with accounting and vice versa.