This study sought to determine the image of government as employer as perceived by the accountancy professionals working in the government, in private sector as well as the graduating students of accountancy. The focus of the study was to investigate also how the government is perceived as employer in terms of nine employment characteristics, namely; job security, compensation, career advancement, social recognition, political influence, public exposure, physical working conditions, interpersonal relationship and meaningful work. I determines the extent of the same characteristics that contribute to the image of government and its importance in making choice for employment. The outcome of the study about the image of government as employer revealed a negative overall image.