{"id":"https://openalex.org/W2020410171","doi":"https://doi.org/10.1108/13217340610729518","title":"Perceptions of the certified public accountants by accounting and non-accounting tertiary students in Japan","display_name":"Perceptions of the certified public accountants by accounting and non-accounting tertiary students in Japan","publication_year":2006,"publication_date":"2006-03-01","ids":{"openalex":"https://openalex.org/W2020410171","doi":"https://doi.org/10.1108/13217340610729518","mag":"2020410171"},"language":"en","primary_location":{"id":"doi:10.1108/13217340610729518","doi":"https://doi.org/10.1108/13217340610729518","is_oa":false,"landing_page_url":"https://doi.org/10.1108/13217340610729518","pdf_url":null,"source":{"id":"https://openalex.org/S164507624","display_name":"Asian Review of Accounting","issn_l":"1321-7348","issn":["1321-7348","1758-8863"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Review of Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027153932","display_name":"Satoshi Sugahara","orcid":"https://orcid.org/0000-0002-5591-9001","observed_orcids":["https://orcid.org/0000-0002-5591-9001"]},"institutions":[{"id":"https://openalex.org/I134282035","display_name":"Hiroshima Shudo University","ror":"https://ror.org/05n757p35","country_code":"JP","type":"education","lineage":["https://openalex.org/I134282035"]}],"countries":["JP"],"is_corresponding":false,"raw_author_name":"Satoshi Sugahara","raw_affiliation_strings":["Faculty of Commerce Sciences, Hiroshima Shudo University, Hiroshima, Japan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Commerce Sciences, Hiroshima Shudo University, Hiroshima, Japan","institution_ids":["https://openalex.org/I134282035"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086649277","display_name":"Gregory Boland","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I188329596","display_name":"University of Canberra","ror":"https://ror.org/04s1nv328","country_code":"AU","type":"education","lineage":["https://openalex.org/I188329596"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Gregory Boland","raw_affiliation_strings":["School of Business and Government, University of Canberra, Canberra, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Business and Government, University of Canberra, Canberra, Australia","institution_ids":["https://openalex.org/I188329596"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.6171,"has_fulltext":false,"cited_by_count":68,"citation_normalized_percentile":{"value":0.96940209,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"14","issue":"1-2","first_page":"149","last_page":"167"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11779","display_name":"Higher Education and Employability","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/certified-public-accountants","display_name":"certified public accountants","score":0.9869999885559082},{"id":"https://openalex.org/keywords/student-perceptions","display_name":"student perceptions","score":0.6909999847412109},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.7070000171661377},{"id":"https://openalex.org/keywords/career-choice","display_name":"career choice","score":0.7570000290870667},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.7889999747276306},{"id":"https://openalex.org/keywords/non-accounting-students","display_name":"non-accounting students","score":0.7710000276565552},{"id":"https://openalex.org/keywords/accounting-students","display_name":"accounting students","score":0.578000009059906},{"id":"https://openalex.org/keywords/japan","display_name":"Japan","score":0.6140000224113464}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8451817631721497},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.6579375267028809},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.6234380006790161},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.6197046041488647},{"id":"https://openalex.org/C2993691991","wikidata":"https://www.wikidata.org/wiki/Q326653","display_name":"Public accounting","level":3,"score":0.5461359024047852},{"id":"https://openalex.org/C126415523","wikidata":"https://www.wikidata.org/wiki/Q7233247","display_name":"Positive accounting","level":4,"score":0.4645409882068634},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.42756524682044983},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.41956573724746704},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.418254554271698},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3968049883842468},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.31418949365615845},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3066854178905487},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.27566033601760864},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.21669092774391174},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09405875205993652},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.09157043695449829},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.07091003656387329},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1108/13217340610729518","doi":"https://doi.org/10.1108/13217340610729518","is_oa":false,"landing_page_url":"https://doi.org/10.1108/13217340610729518","pdf_url":null,"source":{"id":"https://openalex.org/S164507624","display_name":"Asian Review of Accounting","issn_l":"1321-7348","issn":["1321-7348","1758-8863"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","cwts-core","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Asian Review of Accounting","raw_type":"journal-article"},{"id":"pmh:tle:5d306483-0dd5-3ac8-38f0-8312ca5d1758:1f071524-0ffb-45dd-b0fd-e2ac8222ffc2:1","doi":null,"is_oa":false,"landing_page_url":"http://www.canberra.edu.au/researchrepository/items/5d306483-0dd5-3ac8-38f0-8312ca5d1758/1/","pdf_url":null,"source":{"id":"https://openalex.org/S7407050591","display_name":"University of Canberra Research Portal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I188329596","host_organization_name":"University of Canberra","host_organization_lineage":["https://openalex.org/I188329596"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},{"id":"pmh:oai:RePEc:eme:arapps:v:14:y:2006:i:1:p:149-167","doi":null,"is_oa":false,"landing_page_url":"http://www.emeraldinsight.com/journals.htm?issn=1321-7348&amp;volume=14&amp;issue=1&amp;articleid=1610679&amp;show=abstract","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.8278999924659729,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"sustainable_development_goals_aurora":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":33,"referenced_works":["https://openalex.org/W195260550","https://openalex.org/W1491268841","https://openalex.org/W1544392300","https://openalex.org/W1988280520","https://openalex.org/W1993299604","https://openalex.org/W1999079300","https://openalex.org/W2018517598","https://openalex.org/W2020781142","https://openalex.org/W2021480054","https://openalex.org/W2033550678","https://openalex.org/W2042053466","https://openalex.org/W2048420835","https://openalex.org/W2051170431","https://openalex.org/W2052833769","https://openalex.org/W2055963189","https://openalex.org/W2060402822","https://openalex.org/W2063181227","https://openalex.org/W2065921536","https://openalex.org/W2068791305","https://openalex.org/W2073054283","https://openalex.org/W2086224962","https://openalex.org/W2087401438","https://openalex.org/W2091497841","https://openalex.org/W2106213165","https://openalex.org/W2121825363","https://openalex.org/W2160330976","https://openalex.org/W2161528039","https://openalex.org/W2171147284","https://openalex.org/W2176898185","https://openalex.org/W2971386477","https://openalex.org/W3125349921","https://openalex.org/W6601623942","https://openalex.org/W6675845862"],"related_works":["https://openalex.org/W7146387415","https://openalex.org/W7096864009","https://openalex.org/W1966291080","https://openalex.org/W142897260","https://openalex.org/W2053643226","https://openalex.org/W2940934531","https://openalex.org/W4383616657","https://openalex.org/W2091670755","https://openalex.org/W1999079300","https://openalex.org/W4383740379"],"abstract_inverted_index":{"Purpose":[0],"This":[1,28],"study":[2,29,59,90],"aims":[3],"to":[4,41,140,145,183,195],"investigate":[5,42],"tertiary":[6],"business":[7],"students'":[8,43],"perceptions":[9,123],"of":[10,45,106,122,150],"certified":[11],"public":[12],"accountants":[13],"(CPAs)":[14],"in":[15,35,57,76,87,100,119,143,158,170,187],"Japan":[16,36,171],"and":[17,52,73,130,180],"how":[18],"this":[19,58,89,162,173],"perception":[20,44],"may":[21],"influence":[22],"their":[23],"career":[24,99],"path":[25],"decision.":[26],"Design/methodology/approach":[27],"is":[30,163],"the":[31,49,71,101,107,125,147,151,155,164,175,181,185],"first":[32,165],"such":[33],"research":[34],"that":[37,138],"has":[38],"been":[39],"conducted":[40],"various":[46,136],"factors":[47,121],"regarding":[48],"accounting":[50,85,102,128,156,166,191],"profession":[51,194],"CPA.":[53],"The":[54,104,114],"data":[55],"used":[56],"were":[60,68,96,109],"collected":[61],"via":[62],"questionnaires":[63],"completed":[64],"by":[65],"students":[66,95,129],"who":[67],"studying":[69],"at":[70],"undergraduate":[72],"graduate":[74],"levels":[75],"large":[77],"Japanese":[78],"universities.":[79],"From":[80],"approximately":[81],"200":[82],"universities":[83,93],"offering":[84],"courses":[86],"Japan,":[88],"mainly":[91],"selected":[92],"where":[94],"contemplating":[97],"a":[98,193],"profession.":[103],"results":[105,115,134,176],"questionnaire":[108],"then":[110],"quantitatively":[111],"analyzed.":[112],"Findings":[113],"indicated":[116],"significant":[117],"differences":[118],"several":[120],"toward":[124],"CPA":[126,182],"between":[127],"non-accounting":[131],"students.":[132,197],"These":[133],"create":[135],"implications":[137],"need":[139],"be":[141],"addressed":[142],"order":[144],"reverse":[146],"current":[148],"situation":[149],"problematic":[152],"unpopularity":[153],"towards":[154],"sector":[157],"Japan.":[159],"Originality/value":[160],"As":[161],"education":[167],"paper":[168],"produced":[169],"on":[172],"topic":[174],"will":[177],"inspire":[178],"educators":[179],"re-think":[184],"way":[186],"which":[188],"they":[189],"market":[190],"as":[192],"potential":[196]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":8},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":9},{"year":2017,"cited_by_count":5},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
