Results also show that international students aremore likely thanAustralian students
to perceive the role of accountants as number-crunching and following fixed rules. Further
evidence demonstrated that despitemore stereotypical images of thework of accountants,
there is no significant differences between Australian and international students in
perceptions of the prestige of the profession. Discussion of these forces consistentwith the
TRA served to demonstrate that these constraints may represent a strong barrier to the
individual’s capacity to follow through with their intention to become an accountant.