The four composite variables derived from the principal components analysis (intrinsic
interest, accountants’ work, professional prestige and reference groups) are
incorporated in a logistic regression model to determine differences in perceptions of
these variables by international and Australian students. The model allows for the
prediction of the likelihood that international students perceive the role of accountants
primarily as number-crunchers; that international students have intrinsic interest in
accounting; whether the accounting profession is perceived to have a high degree of
professional prestige and whether parents and peers influenced intentions to pursue
accounting as a career. The dependent variable is “country of permanent residence”
which took the value “0” for Australian students and “1” for international students: