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This purpose of this paper is to introduce a new theoretical framework in order to examine similarities and differences between accounting major Malaysian and English students. It concerns attributes and outcomes associated with the accounting profession, and the relationship between students' perceptions and intentions to pursue an accounting career.

A survey research approach has been adopted to investigate students' perceptions regarding the accounting profession. The data for this study are collected via questionnaires completed by Malaysian exchange students visiting a university in England and students of a major university in England. The results of the questionnaire are then quantitatively analyzed.

The results indicate that both groups hold positive perceptions of the accounting profession and there is a significant correlation between students' perceptions and their intention to pursue a career in the profession. The study also identifies that Malaysian and English students hold differing perceptions concerning the accounting profession's attributes and outcomes.

This is one of the first accounting education papers using the work value theory to investigate perceptions regarding the accounting profession by Malaysian students of Chinese ethnicity and compare these perceptions with the perceptions of students of a major university in England of English ethnicity.