Findings – The study finds that students have a positive attitude towards accounting as a
profession. However, there are significant differences between Australian and international students’
levels of interest in accounting and attitudes towards the work of accountants.
Research limitations/implications – It is recognised that the differences in attitudes towards
accounting between Australian and international students may be linked with motivations to pursue
accounting based on personal, cultural and social influences. A limitation of the study is that
international students are treated as a homogeneous group.
Practical implications – The findings of the study have implications for marketing accounting
education internationally; in particular, acknowledging the impact of different attitudes towards
accounting by international students.