Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia

Jackling, Beverley and Calero, Claude (2006) Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia. Accounting Education, 15 (4). pp. 419-438. ISSN 0963-9284


In this study, first year commerce students in Australia were surveyed about their perceptions of their accounting studies and their perceptions of the attributes required of professional accountants. The paper specifically addresses the factors important in determining whether first year students intend to become accountants. The study uses a logistic regression model incorporating demographic and academic factors, as well as students' perceptions of the work of accountants, to predict intention to become an accountant. The results show that the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction were significant in determining intention to pursue a career as an accountant. As many students formed their judgments about the work of accountants from their accounting studies, the findings have implications for accounting educators in terms of the enthusiasm and motivation required in teaching accounting, as well as curriculum development that reflects the skill set required for an increasingly sophisticated business environment.

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Item type Article
DOI 10.1080=09639280601011115
Official URL
Subjects Historical > FOR Classification > 1303 Specialist Studies in Education
Historical > SEO Classification > 9305 Education and Training Systems
Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > School of Law
Keywords ResPubID14551, perceptions of accounting, gender, intrinsic and extrinsic interest, course satisfaction
Citations in Scopus 70 - View on Scopus
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