How Belongingness Impacts Professional Commitment in Accounting

What is it about?

Recent trends in the United States show a downturn in new entrants to the accounting profession, with demand for new graduates exceeding the supply. Attracting and retaining entrants to the accounting profession is necessary to address this shortage. We investigate how perceptions of belonging and stereotype threat, defined as the concern about being negatively stereotyped about social identity, influence accounting students’ commitment to the profession. Results show that belonging perceptions are lower for students who experience stereotype threat. Further, the negative relationship between stereotype threat and professional commitment is mediated by perceptions of belonging. Our findings inform educators seeking to increase students’ commitment to the accounting profession about the important influence of stereotype threat. Our results also inform those interested in the belonging perceptions of students who may experience heightened stereotype threat concerns, such as those identifying with historically underrepresented social groups.

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Why is it important?

The accounting profession has seen a decline in new entrants, leading to increased employer demand. Improving feelings of belongingness for students can increase their overall experience during their academic program and improve commitment to the profession. This study takes first steps to recognize the relationship between belongingness, stereotype threat, and professional commitment to accounting.