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

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  • Beverley Jackling
  • Claude Calero

Abstract

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.

Suggested Citation

  • Beverley Jackling & Claude Calero, 2006. "Influences on Undergraduate Students' Intentions to become Qualified Accountants: Evidence from Australia," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 419-438.
    • Handle: RePEc:taf:accted:v:15:y:2006:i:4:p:419-438
    DOI: 10.1080/09639280601011115
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    4. Gohar Saleem Parvaiz & Owais Mufti & Muhammad Wahab, 2017. "Skills Acquisition Shortfall: A Study of Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(2), pages 135-164, June.
    5. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    6. Diaeldin Osman & Conor O’Leary & Mark Brimble & Dave Thompson, 2019. "Factor That Impact Attrition And Retention Rates Among Accountancy Diploma Students: Evidence From Saudi Arabia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 11(1), pages 89-110.
    7. Pritika Baliyan & Som Baliyan, 2016. "Employment Preference of Undergraduate Accounting Students in Botswana: Perceptional Analysis of Practitioners and Students," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(12), pages 271-271, November.
    8. Karlsson, Per & Noela, Massa, 2022. "Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession," Journal of Accounting Education, Elsevier, vol. 58(C).
    9. Byrne, Marann & Flood, Barbara & Hassall, Trevor & Joyce, John & Arquero Montaño, Jose Luis & González González, José María & Tourna-Germanou, Eleni, 2012. "Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece," Accounting forum, Elsevier, vol. 36(2), pages 134-144.
    10. Sadia Anjum, 2021. "Job Selection Priorities of Accounting and Finance Graduates: An Empirical Evidence from Pakistan," Business, Management and Economics Research, Academic Research Publishing Group, vol. 7(2), pages 27-38, 06-2021.
    11. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    12. Fogarty, Timothy J. & Black, William H., 2014. "Further tales of the schism: US accounting faculty and practice credentials," Journal of Accounting Education, Elsevier, vol. 32(3), pages 223-237.
    13. Yet Mee Lim & Tat Huei Cham & Teck Heang Lee & Tharunika @ Chithra Latha Ramalingam, 2019. "Employer-Employee Perceptual Differences in Job Competency: A Study of Generic Skills, Knowledge Required, and Personal Qualities for Accounting-Related Entry-Level Job Positions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 73-83, October.
    14. Beverley Jackling & Monica Keneley, 2009. "Influences on the supply of accounting graduates in Australia: a focus on international students," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 141-159, March.
    15. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    16. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    17. Gohar Saleem Parvaiz & Owais Mufti & Saleem Gul, 2017. "Problems and Challenges in Skills Development: A Perspective from Professional Accounting Education," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 83-110, December.
    18. Ben-Caleb E & Ademola A. O & Adegboyegun A. E & Olowookere J. K & Oladipo O. A, 2021. "Perception of Undergraduate Accounting Students towards Professional Accounting Career in Nigeria," International Journal of Higher Education, Sciedu Press, vol. 10(3), pages 107-107, June.

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