Professional Accounting Qualification Choices: Do Gender, Ethnicity, University and Selection Process Matter?

Abstract

This paper reports on an exploratory study examining factors which may affect the career choice of accounting students. Although prior studies have examined factors affecting the choice of an accounting major, few studies have examined factors affecting the choice of career of accounting graduates. This study found that more students aspired to become Certified Practising Accountants (CPAs) of the Australian Society of Certified Practicing Accountants (ASCPA) rather than Associate Chartered Accountants (ACAs) of the Institute of Chartered Accountants in Australia (ICAA) This study also found that there were differences in career aspirations between males and females, and between students at different universities. Female students perceived gender discrimination would have a greater adverse effect on their future careers compared with male students, particularly in chartered accounting and industry; and overseas students were more conscious of discrimination than Australian students. There is also some evidence that Big 6 selection practices are perceived as biased.

Researching ethnicity in the Pacific region

“…Finally, first language can be used as an identifier of ethnicity. First language was used in the study by Kloot et al (1999) to categorise ethnic background, classifying respondents according to English, European or Asian. Sugahara et al (2008) sought information about nationality, place of birth, first language, length of time studying in other countries and country in which both secondary and tertiary education occurred.…”