Abstract in English, Afrikaans and Setswana / The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates and, more importantly, qualified accounting professionals, this study investigated the preconceived perceptions participating high school learners in selected schools in the Mafikeng area had about the accounting profession at the time of this study. The study drew on a rich body of existing literature and adopted the social cognitive career theory of Lent, Brown and Hackett (1994) to explore the factors influencing career interests of learners in accounting as a career path. A quantitative research approach with a survey questionnaire, framed within a positivist paradigm, was used to elicit opinions from learners. The findings revealed that work satisfaction, earnings potential, self-efficacy, personal interest, offering Accounting as a subject and having an accountant in the family are among the factors that significantly influenced participating learners’ career interests in accounting. / Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika. Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die rekeningkundige beroep het. Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend beïnvloed / Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le, sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane mo Aforikaborwa malebana le porofešene ya bobalatlotlo. Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong. / Financial Accounting / M. Phil. (Accounting Sciences)

Summaries in English, Afrikaans and Setswana / The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates and, more importantly, qualified accounting professionals, this study investigated the preconceived perceptions participating high school learners in selected schools in the Mafikeng area had about the accounting profession at the time of this study. The study drew on a rich body of existing literature and adopted the social cognitive career theory of Lent, Brown and Hackett (1994) to explore the factors influencing career interests of learners in accounting as a career path. A quantitative research approach with a survey questionnaire, framed within a positivist paradigm, was used to elicit opinions from learners. The findings revealed that work satisfaction, earnings potential, self-efficacy, personal interest, offering Accounting as a subject and having an accountant in the family are among the factors that significantly influenced participating learners’ career interests in accounting / Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika. Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die rekeningkundige beroep het. Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend beïnvloed. / Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le, sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane mo Aforikaborwa malebana le porofešene ya bobalatlotlo. Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong. / Centre for Accounting Studies / M. Phil. (Accounting Sciences)