JOURNAL OF ACCOUNTING AND FINANCE
Exploring the Cognitive Effects of Persuasive Messaging on Students’
Perceptions about Accounting
Author(s): Joseph C. Ugrin, Darla Honn, Heber Garcia, Richard L. Ott
Citation: Joseph C. Ugrin, Darla Honn, Heber Garcia, Richard L. Ott, (2013) "Exploring the Cognitive Effects of Persuasive Messaging on Students’ Perceptions about Accounting," Journal of Accounting and Finance, Vol. 13, Iss. 4, pp. 23 - 39
Article Type: Research paper
Publisher: North American Business Press
Abstract:
One reason students do not major in accounting is the perception that accounting is dull and boring.
Through the lens of media richness theory, this study explores how perceptions can be changed by
promotional media. The results show that promotional media aimed at perception change can influence
perceptions about accounting if the message is presented with rich media that incorporates auditory and
visual stimuli. Positive changes in perception occurred through an affective response which influenced
perception directly, and influenced perception indirectly through increased involvement with the details
of the message. The results of the study offer theoretical and practical contributions.