Disapproval of behaviour by important others”, and therefore were not considered to be important in their study (Felton et al, 1995). Similarly it can be noted that prior studies such as Silverstone and Williams (1979) and Paolillo and Estes (1982) have found reference groups have had limited influence on career choice in accounting. Prior studies by Tan and Laswad(2006)and Jackling and Keneley(2009),incorporated international student cohorts in New Zealand and Australia, respectively, and their findings provide some support for the importance of reference groups in influencing choice of accounting as a field of study.