Prior studies have indicated that attitudes towards accounting are determined by
a number of different factors (Jackling and Keneley, 2009; Marriott and Marriott, 2003;
Felton et al., 1995). Among these factors are the four to be tested in this study,
specifically: intrinsic motivation; perceptions of the work of accountants; the prestige
of the profession; and reference groups. The following review of the literature examines
each of these four factors in the context of the accounting discipline.