As the main objective of the study was to test students’ intentions to become an
accountant, the first section of the questionnaire utilised an updated version of the
accounting attitude scale (AAS) developed by Nelson (1990). Prior US studies found a
reliability coefficient alpha of 0.80 or above (Graves et al., 1992; Nelson and Deines,
1995; Nelson and Vendrzyk, 1996) for the AAS.