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, vol. 15, no. 4, pp. 419-438.

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Title Influences on undergraduate students` intentions to become qualified accountants : evidence from Australia
Author(s) Jackling, Beverley
Calero, Claude
Journal name Accounting education
Volume number 15
Issue number 4
Start page 419
End page 438
Publisher Routledge
Place of publication London, England
Publication date 2006-12
ISSN 0963-9284
1468-4489
Keyword(s) perceptions of accounting
gender
intrinsic and extrinsic interest
course satisfaction
Summary 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.
Language eng
Field of Research 150199 Accounting, Auditing and Accountability not elsewhere classified
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2006, Taylor & Francis
Persistent URL http://hdl.handle.net/10536/DRO/DU:30003714

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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