Some commonalities are found between Australian and international students. For
example, there is no difference in the viewof the prestige of the accounting profession, nor
is there any significant difference in the role of reference groups. In contrast, the study
identifies differences in the attitudes towards accounting between Australian and
international students. In particular,Australian students appear to havemore sustainable
positive attitudes towards accounting that are likely to strengthen their resolve to become
an accountant Similarly, there are significant differences between Australian and
international students in attitudes towards the work of accountants and intrinsic interest.
It could therefore be argued that international students who have less positive attitudes
may be less likely to intend to become an accountant. Prior studies have concluded that
international students have a greater focus on obtaining permanent residence inAustralia than perhaps becoming an accountant (Birrell et al., 2007). This conclusion is
supported by a more negative attitude towards the work of accountants, expressed
by international students, and their less positive attitudes linked to intrinsic interests,
when compared with Australian students.
Some commonalities are found between Australian and international students. For
example, there is no difference in the viewof the prestige of the accounting profession, nor
is there any significant difference in the role of reference groups. In contrast, the study
identifies differences in the attitudes towards accounting between Australian and
international students. In particular,Australian students appear to havemore sustainable
positive attitudes towards accounting that are likely to strengthen their resolve to become
an accountant Similarly, there are significant differences between Australian and
international students in attitudes towards the work of accountants and intrinsic interest.
It could therefore be argued that international students who have less positive attitudes
may be less likely to intend to become an accountant. Prior studies have concluded that
international students have a greater focus on obtaining permanent residence inAustralia than perhaps becoming an accountant (Birrell et al., 2007). This conclusion is
supported by a more negative attitude towards the work of accountants, expressed
by international students, and their less positive attitudes linked to intrinsic interests,
when compared with Australian students.
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