What Are the Effects of the Label of an Advertised Credential and Students’ STEM Growth Mindset on Their Intent to Pursue the Study of Accounting?
DOI:
https://doi.org/10.60154/jaepp.2024.v25n1p101Keywords:
Accounting Enrollments, Accounting Pipeline, Certified Public Accountant, Labels, Math Anxiety, STEM Growth MindsetAbstract
Enrollments in accounting programs have been declining, exacerbating the shortage of professionals in the workplace, including Certified Public Accountants. Attempts to bolster accounting programs have included educating students on the roles of accountants and seeking federal recognition of accounting as part of STEM curricula. We question whether the label "Accountant" impedes students' intent to pursue accounting and whether students' STEM Growth Mindset moderates the negative effects of the Label. We surveyed non-business undergraduates to measure their STEM Growth Mindset and Intent to explore an academic program after having read one of two identical advertisements with differing Labels: Certified Public Accountant (CPA) or Certified Public Protector (CPP). A 2 (Label: CPA/CPP) x 2 (STEM Growth Mindset: High/Low) ANOVA showed only a main effect of Label on students' Intent, with the directions of the remaining effects being as expected and explained. Future research projects are suggested and implications for educators, professional organizations, the accounting profession, and the public are discussed.
References
Accounting+. (2024a). https://www.joinaccountingplus.com/our-partners
Accounting+. (2024b) https://www.joinaccountingplus.com/education
AICPA. (2024a). The latest on the STEM initiative. ThisWaytoCPA. https://www.thiswaytocpa.com/segmented-landing/stem-initiative/
AICPA. (2024b). ThisWayToCPA. https://thiswaytocpa.com/
Ajzen, I. (2005). Attitudes, personality and behavior (2nd ed.). Open Univ. Press.
Alliantgroup. (2024). 2024 STEaM scholarship programs. https://www.alliantgroup.com/careers/scholarships/
Beard, V. (1994). Popular culture and professional identity: Accountants in the movies. Accounting, Organizations and Society, 19(3), 303–318. https://doi.org/10.1016/0361-3682(94)90038-8
Behn, B. K., Ezzell, W. F., Murphy, L. A., Rayburn, J. D., Stith, M. T., & Strawser, J. R. (2012). The Pathways Commission on accounting higher education: Charting a national strategy for the next generation of accountants. Issues in Accounting Education, 27(3), 595–600. https://doi.org/10.2308/iace-10300
Boaler, J. (2013). Ability and mathematics: The mindset revolution that is reshaping education. FORUM, 55(1), 143. https://doi.org/10.2304/forum.2013.55.1.143
Brigham, S. S., & Ziebart, D. A. (2020). A structural equation modeling investigation of the theory of planned behavior applied to accounting professors’ formal enforcement of cheating rules. Journal of Accounting, Ethics & Public Policy, 21(3), 353–387.
Buchner, A., Erdfelder, E., Faul, F., & Lang, A.-G. (2023). G*Power 3.1 manual. https://www.psychologie.hhu.de/arbeitsgruppen/allgemeine-psychologie-und-arbeitspsychologie/gpower
Caldwell, R. (2002). A change of name or a change of identity?: Do job titles influence people management professionals’ perceptions of their role in managing change? Personnel Review, 31(6), 693–709. https://doi.org/10.1108/00483480210445971
Carnegie, G. D., & Napier, C. J. (2010). Traditional accountants and business professionals: Portraying the accounting profession after Enron. Accounting, Organizations and Society, 35(3), 360–376.
Carungu, J., & Molinari, M. (2022). The “accountant” stereotype in the Florentine medieval popular culture: “Galantuomini” or usurers? Accounting, Auditing & Accountability Journal, 35(2), 241–270. https://doi.org/10.1108/AAAJ-01-2020-4386
Center for Audit Quality. (2022, January). Increasing diversity in the accounting profession pipeline: Challenges and opportunities. https://www.thecaq.org/increasing-diversity-in-the-accounting-profession-pipeline-2022
Center for Audit Quality. (2023, July). Increasing diversity in the accounting profession pipeline: Challenges and opportunities. https://www.thecaq.org/increasing-diversity-in-the-accounting-profession-pipeline
Center for Audit Quality. (2024). Our bold ambition. https://www.thecaq.org/boldambition
Chambers, B., Lowe, J., & Muldrow, L. (2022). Dissemination of growth mindset principles and attitudes in the division of science and mathematics at a liberal arts college. Journal of STEM Education, 23(1), 35–42.
Cohen, J. (1969). Statistical power analysis for the behavioural sciences. Academic Press.
Cohen, J., & Hanno, D. M. (1993). An analysis of underlying constructs affecting the choice of accounting as a major. Issues in Accounting Education, 8(2), 219–238.
Confucius. (2003). Confucius analects: With selections from traditional commentaries (E. Slingerland, Trans.). Hackett Pub. Co.
Constantz, J. (2024, March 1). The U.S. is short 340,000 accountants—Just look at the wave of earnings report mistakes. Fortune. https://fortune.com/2024/03/01/accounting-shortage-earnings-report-mistakes/
Degol, J. L., Wang, M.-T., Zhang, Y., & Allerton, J. (2018). Do growth mindsets in math benefit females? Identifying pathways between gender, mindset, and motivation. Journal of Youth and Adolescence, 47(5), 976–990. https://doi.org/10.1007/s10964-017-0739-8
Department of Homeland Security. (2016). Improving and expanding training opportunities for F-1 nonimmigrant students with STEM degrees and cap-gap relief for all eligible F-1 students; final rule; Federal Register volume 81, number 48 (pp. 13040–13122).
Dong, L., Jia, X., & Fei, Y. (2023). How growth mindset influences mathematics achievements: A study of Chinese middle school students. Frontiers in Psychology, 14, 1148754. https://doi.org/10.3389/fpsyg.2023.1148754
Dowker, A., Sarkar, A., & Looi, C. Y. (2016). Mathematics anxiety: What have we learned in 60 years? Frontiers in Psychology, 7. https://doi.org/10.3389/fpsyg.2016.00508
Dweck, C. (2016). Mindset: The new psychology of success (Ballantine books trade paperback, updated edition). Ballantine Books.
Faul, F., Erdfelder, E., Buchner, A., & Lang, A.-G. (2009). Statistical power analyses using G*Power 3.1: Tests for correlation and regression analyses. Behavior Research Methods, 41(4), 1149–1160. https://doi.org/10.3758/BRM.41.4.1149
Gaucher, D., Friesen, J., & Kay, A. C. (2011). Evidence that gendered wording in job advertisements exists and sustains gender inequality. Journal of Personality and Social Psychology, 101(1), 109–128. https://doi.org/10.1037/a0022530
Heyder, A., Weidinger, A. F., & Steinmayr, R. (2021). Only a burden for females in math? Gender and domain differences in the relation between adolescents’ fixed mindsets and motivation. Journal of Youth & Adolescence, 50(1), 177–188. https://doi.org/10.1007/s10964-020-01345-4
HFTP. (1998, November). Elevating the profession. Lodging Hospitality, 54(11), 71, 73.
Huser et al., J. (2020). STEAM and the role of the arts in STEM. State Education Agency Directors of Arts Education. https://www.nationalartsstandards.org/sites/default/files/SEADAE-STEAM-WHITEPAPER-2020.pdf
Jacobs, K. (2003). Class reproduction in professional recruitment: Examining the accounting profession. Critical Perspectives on Accounting, 14(5), 569–596.
Jacobs, K., & Evans, S. (2012). Constructing accounting in the mirror of popular music. Accounting, Auditing & Accountability Journal, 25(4), 673–702.
Leão, F., Gomes, D., & Carnegie, G. D. (2019). The portrayal of early accountants in nineteenth century Portuguese literature. Accounting, Auditing & Accountability Journal, 32(2), 658–688.
Levitt, A. (1996). The guardians of financial truth. 1–8. https://www.sechistorical.org/collection/papers/1990/1996_0606_LevittGuardians.pdf
Limeri, L. B., Carter, N. T., Choe, J., Harper, H. G., Martin, H. R., Benton, A., & Dolan, E. L. (2020). Growing a growth mindset: Characterizing how and why undergraduate students’ mindsets change. International Journal of STEM Education, 7(1), 35. https://doi.org/10.1186/s40594-020-00227-2
Luttenberger, S., Wimmer, S., & Paechter, M. (2018). Spotlight on math anxiety. Psychology Research and Behavior Management, Volume 11, 311–322. https://doi.org/10.2147/PRBM.S141421
Maksy, M. M., & Zheng, L. (2010). Factors associated with student performance in Advanced Accounting and Contemporary Financial Accounting Issues: An empirical study in a commuter university. Journal of Accounting, Ethics & Public Policy, 11(3), 317–339.
Merriam-Webster’s collegiate dictionary (11th ed.). (2003).
Miley, F., & Read, A. (2012). Jokes in popular culture: The characterisation of the accountant. Accounting, Auditing & Accountability Journal, 25(4), 703–718. https://doi.org/10.1108/09513571211225105
Miller-Nobles, T. L., & Mattison, B. (2020). Horngren’s financial & managerial accounting: The financial chapters (Seventh Edition). Pearson.
Mintchik, N., Ramamoorti, S., & Gramling, A. A. (2021). Mindsets as an enhancement of 21st century accounting education. Issues in Accounting Education, 36(4), 87–118. https://doi.org/10.2308/ISSUES-19-066
Mulvey, K. L., Cerda‐Smith, J., Joy, A., Mathews, C., & Ozturk, E. (2023). Factors that predict adolescents’ engagement with STEM in and out of school. Psychology in the Schools, 60(9), 3648–3665. https://doi.org/10.1002/pits.22946
Murphy, B. (2019). What STEM mindset is … and why everyone should have one | nsta. National Science Teaching Association/ Connected Science Learning. https://www.nsta.org/connected-science-learning/connected-science-learning-october-december-2019/what-stem-mindset-and
NASBA. (2022). AICPA issues letter to Department of Homeland Security on STEM | NASBA. https://nasba.org/blog/2023/08/22/aicpa-issues-letter-to-department-of-homeland-security-on-stem/
Pallant, J. (2016). SPSS survival manual: A step by step guide to data analysis using IBM SPSS (6th edition). McGraw Hill Education.
Pathways Commission. (2012). Charting a national strategy for the next generation of accountants (p. 135). Pathways Commission. https://aaahq.org/Pathways-Commission
Pathways Commission. (2015). Implementing the recommendations of the Pathways Commission: Year three (p. 16). Pathways Commission. https://aaahq.org/Pathways-Commission
Rammstedt, B., Grüning, D. J., & Lechner, C. M. (2022). Measuring growth mindset: Validation of a three-item and a single-item scale in adolescents and adults. European Journal of Psychological Assessment, 1015-5759/a000735. https://doi.org/10.1027/1015-5759/a000735
Rege, M., Hanselman, P., Solli, I. F., Dweck, C. S., Ludvigsen, S., Bettinger, E., Crosnoe, R., Muller, C., Walton, G., Duckworth, A., & Yeager, D. S. (2021). How can we inspire nations of learners? An investigation of growth mindset and challenge-seeking in two countries. American Psychologist, 76(5), 755–767. https://doi.org/10.1037/amp0000647
Reid-Griffin, A., Croson, J., Fisher, S., & Lopez, N. (2023). Collaborative partnership: Helping adolescents to develop a STEM mindset. PDS Partners: Bridging Research to Practice, 18(1), 43–53. https://doi.org/10.1108/PDSP-01-2023-0002
Robert, R. (1957). The accountant in literature. In Journal of accountancy (Vol. 103, Issue 3, pp. 64-). American Institute of Certified Public Accountants.
Sathe, R. S. (2019). How the fifth year is becoming the minus-1 year: What it means for the accountancy profession and public policy. Journal of Accounting, Ethics & Public Policy, 20(2), 276–308.
Seiter, C. (2015, March 13). Why we removed the word “hacker” from Buffer job titles. Buffer. https://buffer.com/resources/job-descriptions-diversity/
Shively, R. L., & Ryan, C. S. (2013). Longitudinal changes in college math students’ implicit theories of intelligence. Social Psychology of Education, 16(2), 241–256. https://doi.org/10.1007/s11218-012-9208-0
Smith, T. F., & Capuzzi, G. (2019). Using a mindset intervention to reduce anxiety in the statistics classroom. Psychology Learning & Teaching, 18(3), 326–336. https://doi.org/10.1177/1475725719836641
St. George, D. (2023, December 5). Math scores for U.S. students hit all-time low on international exam. Washington Post. https://www.washingtonpost.com/education/2023/12/05/us-students-math-scores/
Stohlmann, M. (2022). Growth mindset in K-8 STEM education: A review of the literature since 2007. Journal of Pedagogical Research, 2. https://doi.org/10.33902/JPR.202213029
Strickland, B. (2023, October 3). AICPA backs legislation to add accounting to STEM education. Journal of Accountancy. https://www.journalofaccountancy.com/news/2023/oct/aicpa-backs-legislation-add-accounting-to-stem-education.html
Sundar, S. S., & Kalyanaraman, S. (2004). Arousal, memory, and impression-formation effects of animation speed in web advertising. Journal of Advertising, 33(1), 7–17. https://doi.org/10.1080/00913367.2004.10639152
U.S. Citizenship and Immigration Services. (2023, July 31). Options for noncitizen STEM professionals to work in the United States | USCIS. https://www.uscis.gov/working-in-the-united-states/options-for-noncitizen-stem-professionals-to-work-in-the-united-states
Vis, B. (2022, June 14). Michigan Ross Master of Accounting program receives STEM designation | Michigan Ross. https://michiganross.umich.edu/news/michigan-ross-master-accounting-program-receives-stem-designation
Wan, S., Lauermann, F., Bailey, D. H., & Eccles, J. S. (2021). When do students begin to think that one has to be either a “math person” or a "language person”? A meta-analytic review. Psychological Bulletin, 147(9), 867–889. https://doi.org/10.1037/bul0000340
Wooldridge, A. (2022, November 2). The accountant shortage threatens capitalism’s future. Accounting Today. https://www.accountingtoday.com/articles/the-accountant-shortage-threatens-capitalisms-future
World Economic Forum. (2023, March 20). Which countries are producing the most STEM graduates? World Economic Forum. https://www.weforum.org/agenda/2023/03/which-countries-students-are-getting-most-involved-in-stem/
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Stephen S. Brigham, Vivek Madupu
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
