Abstract
Purpose – The purpose of this paper is to identify the underlying motivations of Australian and
international students for studying accounting and entering the accounting profession.
Design/methodology/approach – The study reports results from a cohort of second-year
accounting students drawing on the theory of reasoned action (TRA) to assess intentions and
behaviours in making decisions, particularly in relation to employment choice. The study utilises a
validated attitude to accounting scale (AAS) which measures how the accounting profession is viewed
by students generally, and more specifically, differences in attitudes towards accounting and the
accounting profession between Australian and international students.