Influences on the supply of accounting graduates in Australia A focus on international students

• Published in: Accounting and finance (Parkville) Vol. 49; no. 1; pp. 141 - 159
• Main Authors: Jackling, Beverley, Keneley, Monica
• Format: Journal Article
• Language: English
• Published: Melbourne, Australia Blackwell Publishing Asia 01.03.2009; Accounting and Finance Association of Australia and New Zealand; Blackwell Publishing Ltd
• Series: Accounting and Finance
• Subjects: Academic degrees; Accountancy; Accountants; Accounting; Accounting skills shortage; Attitudes; Ausländer; Australien; Bachelor of Commerce; Behaviour; Berufswahl; Betrieb; Betriebswirtschaft; Careers; College students; Curriculum; Decision making; Extrinsic interests; Foreign students; Gender; Gender differences; Graduates; Higher education; Influences; International students; Intrinsic and extrinsic interests; Intrinsic interests; Knowledge (Theory); Labour market; M41; Majors (Students); Management education; Occupational choice; Persönlichkeitspsychologie; Questionnaires; Rechnungswesen; Sex factors; Skill shortages; Social interaction; Statistics; Student; Student attitudes; Student educational objectives; Student interests; Studies; Studium; Subject selection (Students); Supply and demand; Surveys; Tertiary students; Theorie; Universities; University graduates; University students; Verhalten; Victoria; Wirtschaft; Australia
• ISSN: 0810-5391; 1467-629X
• DOI: 10.1111/j.1467-629X.2008.00273.x

This paper examines the influences on the potential supply of accounting graduates in Australia with reference to the personal and social influences on the decision to major in accounting using the Theory of Reasoned Action and focusing on differences between local and international students. Responses from 437 accounting majors' found that personal attitudes linked to 'intrinsic interest' and 'extrinsic interest' was influential in choice of major. 'Reference groups' were an important social influence for international students. The findings have implications for government policy and the accounting profession in terms of attracting students and particularly international students, who are sufficiently interested in accounting as a career choice to address the skill shortage in Australia. [Author abstract]