The Role of Entrepreneurial Intent and Need for Achievement in Accounting Students’ Career Aspirations

Abstract

This study examines accounting majors’ intended career choices to better understand factors that influence career aspirations in pursuing a career in public accounting, particularly self-employment. We sought to uncover the role that a positive attitude toward entrepreneurship plays in determining accounting students’ career aspirations. Our findings suggest that accounting students who had a more positive attitude towards entrepreneurship were more likely to aspire to partnership in an existing CPA firm or be the founding partner in their own CPA firm. Unlike prior research, we found no link between need for achievement and accounting majors’ career aspirations.