1. The JAB in Australia are: CPA Australia; Institute of Chartered Accountants in Australia
and the Institute of Public Accountants.
2. The literature suggests that an individuals’ motivation is a product of many factors one of
which is intrinsic interest in the subject matter or task. For the purposes of our analysis and
discussion we accept the link between intrinsic interest and motivation (Lin et al., 2003).
3. According to the Kaiser criterion (eigen values) three factors obtained values of over 1 while the
scree plot identified two factors to extract with many data points clustered near the bend. As
Costello and Osborne (2005) point out, when this occurs one can manually set the number of
factors and run multiple factor analyses: once at the scree level (two factors); one at the Kaiser
criteria (three factors); and then at numbers above and below those. In this case, three factor
analyses were performed at two-four factors, respectively. Costello and Osborne (2005) add that
the factor with the “cleanest” factor structure has the best fit to the data and should be chosen.
4. TAFE institutions in Australia are equivalent to community colleges in the USA and Canada
and further education colleges in the UK.