Accounting as a subject at Malaysian Higher School Certificate (MHSC) had declined its popularity, Contrary to the general perception of its economic value, students tend to prefer other alternative subjects than accounting. To revive the status of Accounting at MHSC, there is an urgent need to investigate the problems and to identify solutions. Past studies shed some lights on factors influencing students in choosing accounting in tertiary education. Among others are student's perception on accounting and accounting profession, job satisfaction, earning potentials, availability of employment, talent and social status. This paper reports the result of an empirical study examining the perceptions of students in the Lower Sixth Form towards Accounting. The data from 818 students was analyzed using non-parametric tests. The analysis has identified several contradictory perceptions towards Accounting among students. It also identified eleven factors which could have influenced the students.....

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