Factors influencing accounting students' career choice: a cross-cultural validation study

Abstract

This study investigates the relative influence of career-choice factors on accounting students from different cultural backgrounds. As a measure of cultural variability, the individualism- collectivism dimension tends to polarize Australian students relative to Hong Kong and Taiwanese students. For this reason, this study employs the individualism- collectivism dichotomy to examine the importance of factors which influence the comparative career choices of Australian, Hong Kong and Taiwanese students, in selecting accountancy as a career. Results indicate that the factors: parental influence, peer influence, teacher influence and association with others in the field, have greater impact on career choices for Hong Kong and Taiwanese students, whereas Australian students tended to be more influenced by aptitude for subject matter. Materials entity factors (availability of employment, prestige and social status, earning potential, cost of education and year of study) surprisingly emerged as formative concerns for Hong Kong and Taiwanese students, more so than for their Australian counterparts.