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. Copyright (c) The Authors. Journal compilation (c) 2009 AFAANZ.