Attitudes towards accounting: differences between Australian and international students

Abstract

Purpose – The purpose of this paper is to identify the underlying motivations of Australian andinternational students for studying accounting and entering the accounting profession.Design/methodology/approach – The study reports results from a cohort of second-yearaccounting students drawing on the theory of reasoned action (TRA) to assess intentions andbehaviours in making decisions, particularly in relation to employment choice. The study utilises avalidated attitude to accounting scale (AAS) which measures how the accounting profession is viewedby students generally, and more specifically, differences in attitudes towards accounting and theaccounting profession between Australian and international students.Findings – The study finds that students have a positive attitude towards accounting as aprofession. However, there are significant differences between Australian and international students’levels of interest in accounting and attitudes towards the work of accountants.Research limitations/implications – It is recognised that the differences in attitudes towardsaccounting between Australian and international students may be linked with motivations to pursueaccounting based on personal, cultural and social influences. A limitation of the study is thatinternational students are treated as a homogeneous group.Practical implications – The findings of the study have implications for marketing accountingeducation internationally; in particular, acknowledging the impact of different attitudes towardsaccounting by international students.Originality/value – The study not only addresses motivation to study accounting but also attitudestowards the accounting profession. By applying the TRA, the study has identified that governmentpolicy may influence motivation of international students towards accounting and the accountingprofession.