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Influences on the supply of accounting graduates in Australia: a focus on international students

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  • Beverley Jackling
  • Monica Keneley

Abstract

This paper examines the influences on the potential supply of accounting graduates in Australia with reference to the personal and social influences on the decision to major in accounting using the Theory of Reasoned Action and focusing on differences between local and international students. Responses from 437 accounting majors’ found that personal attitudes linked to ‘intrinsic interest’ and ‘extrinsic interest’ was influential in choice of major. ‘Reference groups’ were an important social influence for international students. The findings have implications for government policy and the accounting profession in terms of attracting students and particularly international students, who are sufficiently interested in accounting as a career choice to address the skill shortage in Australia.

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  • 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.
    • Handle: RePEc:bla:acctfi:v:49:y:2009:i:1:p:141-159
    DOI: 10.1111/j.1467-629X.2008.00273.x
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    References listed on IDEAS

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    Cited by:

    1. Vincent Bicudo de Castro & Bhavani Sridharan & Kim Watty & Maryam Safari, 2021. "The impact of learner engagement on performance outcomes: a longitudinal study in accounting education," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 1639-1664, April.
    2. 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.
    3. Nathalie Gonthier Besacier & Ingrid Bellettre, 2017. "Les déterminants des choix du premier emploi en audit : Une étude exploratoire des facteurs d’intention des étudiants français," Post-Print hal-01902150, HAL.
    4. Greenfield, Geoffrey & Rohde, Fiona, 2009. "Technology acceptance: Not all organisations or workers may be the same," International Journal of Accounting Information Systems, Elsevier, vol. 10(4), pages 263-272.
    5. 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).
    6. Diaeldin Osman & Conor O'Leary & Mark Brimble, 2014. "Model to Evaluate Attrition/Retention Decisions by Accountancy Diploma Students: Case Study Evidence from Sudan," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(2), pages 71-88.
    7. Sylvain Durocher & Anne Fortin, 2014. "New Canadian Accounting Standards for Private Enterprises and the Adoption Timing Decision," Australian Accounting Review, CPA Australia, vol. 24(3), pages 218-236, September.
    8. Maheran Zakaria & Wan Noor Asmuni Wan Fauzi & Siti Jeslyn Hasan, 2012. "Accounting as a Choice of Academic Program," Journal of Business Administration Research, Journal of Business Administration Research, Sciedu Press, vol. 1(1), pages 43-52, April.
    9. Pan, Peipei & Perera, Hector, 2012. "Market relevance of university accounting programs: Evidence from Australia," Accounting forum, Elsevier, vol. 36(2), pages 91-108.
    10. Suryani, Ani Wilujeng & Helliar, Christine & Carter, Amanda J. & Medlin, John, 2018. "Shunning careers in public accounting firms: The case of Indonesia," The British Accounting Review, Elsevier, vol. 50(5), pages 463-480.

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