A collective, undifferentiated accounting profession: an Australian study

摘要

A study of 386 potential and current members of the accounting profession in Australia and South-East Asia provides evidence of the importance of three attributes - brand/reputation, international recognition of qualifications and career opportunities — in the decision to join a professional accounting body. While these attributes are important, logit regression models indicate that they are not discriminatory in the choice of professional body and suggest a perception of a collective, undifferentiated accounting profession. The marketing of brand/reputation and membership benefits may be a more efficient and effective strategy in attracting members and differentiating the profession if undertaken by a combined or coordinated professional body.