Influences on undergraduate student intentions to become a qualified accountant

Jackling, B and Calero, C 2006, 'Influences on undergraduate student intentions to become a qualified accountant', Accounting Education, vol. 15, no. 4, pp. 419-438.

Document type: Journal Article
Collection: Journal Articles

Title Influences on undergraduate student intentions to become a qualified accountant
Author(s) Jackling, B
Calero, C
Year 2006
Journal name Accounting Education
Volume number 15
Issue number 4
Start page 419
End page 438
Total pages 20
Publisher Routledge
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.
Subject Education Assessment and Evaluation
Keyword(s) Perceptions of accounting
intrinsic and extrinsic interest
course satisfaction
DOI - identifier 10.1080/09639280601011115
Copyright notice © 2006 Taylor & Francis
ISSN 0963-9284
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