Ethnic and gender differences in accounting students' perceptions of their future work environment: an Australian study

This paper reports on an exploratory study examining factors which may affect the career choice of accounting students. Although prior studies have examined 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 Practising Accountants (ASCPA) rather than Associate Chartered Accountants of the Institute of Chartered Accountants in Australia (ICAA). The 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 affect 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.