Anecdotal evidence suggests that parents of international students would be
more likely to encourage the completion of an overseas qualification that not only led to
a professional qualification (accountant) but also had the dual benefit of permanent
residency in Australia. The current study endeavours to build on the prior literature by
examining whether there are differences between Australian and international students in terms of the possible differences in the influence of reference groups, family, and
peers, in pursuing accounting as a career. Therefore, H4 is as follows: