The focuses of this study is the development and construct validation of a new instrument of attitudes towards the accounting profession (SAAP). We conducted two studies to construct and initial validate the two corre­sponding scales of attitude -scale of beliefs concerning the attributes and outcomes associated with accounting profession and scale of work values. The 40 item instrument measures four dimensions: Extrinsic, Intrinsic, Prestige and Social and ten sub dimensions: Economic returns, Security, Work conditions, Advancement in business positions, Social status, Inter­esting job, Intellectual creativity, Business skills growth, Work with others and Contribution to society. The results of reliability and validity assess­ment give evidence to the sound psychometric properties of the new scale of attitudes. The instrument would be useful to accounting community as it provides an aggregate measure of attitudes towards the accounting pro­fession