Professional Aspriations and Preferences of South Pacific Accounting Students: A Comparative Analysis

Abstract

This study, based on a questionnaire survey, identifies the various factors which influence accounting students at the University of the South Pacific, being the only university in this region, to choose their discipline of study, their area of employment/specialisation after graduation, and acceptance of their first employment position. A knowledge of students' aspirations and preferences provides an insight into the quality of the profession in the future and has immediate benefits for the attraction and retention of graduates. A comparison is made with Saubert's (1991) study of students in the USA. In general the results show that accounting students in the South Pacific are motivated by similar factors to those indicated in other studies. Pecuniary interests are not the only important factors in choosing accounting as a discipline of study but are coupled with an expectation of challenging and satisfying work. For the purpose of accepting a job offer, the most important factors are prospects for advancement and professional training, together with job security. Public accounting in an international firm is the most preferred area of employment, while teaching at university and high school are the least preferred areas.

Citation

Gniewosz, G. (1998), "Professional Aspriations and Preferences of South Pacific Accounting Students: A Comparative Analysis", Asian Review of Accounting, Vol. 6 No. 2, pp. 143-162. https://doi.org/10.1108/eb060701