Prior research has clearly demonstrated that the ongoing viability of the accounting
profession is dependent upon attracting students with positive attitudes towards
accounting and the accounting profession (Byrne and Willis, 2005; Garner and
Dombrowski, 1997). The findings of this study indicate that the attitudes towards
accounting are different for international students compared to their Australian peers
and this may be an important constraint in their capacity to gain employment as an
accountant and thus address the skill shortage. A combination of an increase in the
number of places available to Australian students in accountancy programs in
Australian universities and better recruitment of genuinely interested international
students may well be a means of addressing the skill shortage in the Australian
accounting profession in the longer term.