Whilst the intrinsic motivation of both students and professionals has been
established as a predictor of their performance, it should also be acknowledged that
cultural differences play an important role in the level of one’s intrinsic motivation.
Prior research by Auyeung and Sands (1997) found that students from Hong Kong and
Taiwan are more likely than their Australian counterparts, to be drawn towards
studying accounting because of extrinsic reasons such as the perceptions held about
the profession’s prestige, social status and earning potential. More recently, Jackling
and Keneley (2009) found that intrinsic interest was likely to influence choice of
accounting major if the student was an Australian student, rather than an international
student. This finding was attributed in part to the motivation for international students
to study accounting in Australia given government initiatives designed to enhance the
opportunity for permanent residence status on completion of accounting studies.
Overall, prior literature suggests that Australian students would tend to be more
influenced by intrinsic interest to pursue a career in accounting than international
students studying in Australia, given that the international students may be influenced
by factors other than intrinsic interest. Therefore, the first hypothesis tested will be: