According to the Accounting Education Change Commission (AECC), students
should identify with the accounting profession in a number of areas, including
knowledge, skills, and values [AECC, 1990]. One way students begin to gain this
identification is through interactions with members of the accounting profession.
However, research of accounting students has shown that many accounting
majors have limited, if any, exposure to accountants outside the academic
setting [Davidson and Dalby, 1995]. Consequently, students may decide to
become accountants because of their identification with faculty and their
perceptions that the interests, values, and abilities of accounting faculty reflect
those of practicing accountants.

Research has shown that faculty do indeed influence the career choice of
accounting students [e.g., Ames and Ames, 1984; Reid, 1979]. Given this
influence, it is surprising that more research has not focused on identifying the
values, skills, and abilities of accounting faculty, factors that likely affect student
perceptions of what an accounting career will involve and the factors career
research has shown to be important in career decision making [e.g., Holland,
1973]. This research is especially needed since decision making literature has
found that information accessibility is often a better predictor of information use
than is information quality [O'Reilly, 1982] even though accurate information is a
better predictor of intentions to stay in a job [Caldwell and O'Reilly, 1985].