Dissertation: Long Term Intention of Studying MPA in Australia

This dissertation explores the long-term intentions of international students from Nepal, India, China, and Africa pursuing a Masters in Professional Accounting (MPA) in Australia. The research aims to understand the students' career aspirations, the benefits they seek from the program, and how the MPA degree shapes their future prospects. The study investigates the students' understanding of professional accounting, the competencies they gain, and their job prospects in both their home countries and internationally. The dissertation includes a literature review, research methodology, data analysis, and conclusions, providing a comprehensive analysis of the students' motivations and the impact of the MPA program on their career trajectories. The research also examines the students' intentions for pursuing MPA, as well as the suitable ways of accomplishing the intentions of studying MPA.

Running head: DISSERTATION
Long term intention of studying MPA in Australia
Name of the Student:
Name of the University:
Author’s Note:

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Acknowledgement
Thank you to all of those who have helped listened and encouraged me throughout this study. I
am indebted to my supervisor ……………………. whose guidance, advice and patience have
been immeasurable. My sincere thanks to all members of the…………… [Mention your
university/college name], both staff and students, whose continuous support have made this
thesis possible.
I would like to thank all of the participants in the study: students, teachers and Local Education
Authorities, for the time and help given throughout. Without their participation, this research
would not have been possible. In this context, I am also thankful to them, whose research work
helped me to execute this paper well.
Finally, I thank my family, without whom this thesis would not have been started or completed!
Your encouragement and support have never faltered; thank you.

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Abstract
Masters in Professional Accounting is designed for the students those possess the long term
intention of obtaining specialized knowledge and research skills in accounting and related areas
of business. As a result, the students learn to implement advanced conceptual and practical
accounting knowledge for undertaking rewarding careers in accounting and related areas of
business. In addition to, the course also offers the direction for further specialized learning that
helps in applying coherent and advanced knowledge of accounting and business concepts for the
students of different cultural origin that includes India, China, Africa and Nepal. The aim of the
study is to determine what and why is the long term intention of four different culture-origin
students studying MPA (Masters in Professional Accounting) in Australia. The four different
cultures considered for this research are Nepal, India, China and Africa. Completion of the
research offers the scope of understanding the accounting job prospects in Nepal, India, China
and Africa as well as in international job platform. Studying the long term intention of the
students of different backgrounds helps in understanding the benefits the course is offering to the
students at international level. As a result, the research provides a scope of understanding what
the course has to offer for the students and how it tends to shape up their future in the long run.
Additionally, the research also provides an opportunity to investigate how completion of an
MPA degree successfully in Australia will help in allowing the students to take a career in
accounting field by developing the necessary skills and expertise required.

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Table of Contents
Chapter 1: Introduction....................................................................................................................5
1.0 Overview................................................................................................................................5
1.1 Research aim..........................................................................................................................5
1.2 Research objectives...............................................................................................................6
1.3 Research questions.................................................................................................................6
1.4 Research scope.......................................................................................................................6
1.5 Structure of the dissertation...................................................................................................7
1.6 Summary................................................................................................................................7
Chapter 2: Literature review............................................................................................................8
2.0 Overview................................................................................................................................8
2.1 Professional accounting education........................................................................................8
2.2 Competencies achieved by studying professional accounting...............................................9
2.3 Demand of professional accounting jobs at global scale.....................................................10
2.4 Long-term intentions of pursuing professional accounting.................................................10
2.5 Career opportunities of studying professional accounting..................................................11
2.6 The various issues noticed in the field of Professional Accounting........................................11
2.7 Summary..............................................................................................................................21
Chapter 3: Research methodology.................................................................................................22

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3.0 Research philosophy............................................................................................................22
3.1 Research approach...............................................................................................................22
3.2 Research design...................................................................................................................22
3.3 Research strategy.................................................................................................................23
3.4 Sampling technique and sample size...................................................................................23
3.5 Data collection process........................................................................................................24
3.6 Data analysis technique.......................................................................................................24
3.7 Ethical considerations..........................................................................................................24
Chapter 4: Data analysis and Findings..........................................................................................25
4.0 Overview..............................................................................................................................25
4.1 Data Findings.......................................................................................................................25
4.2 Summary..............................................................................................................................28
Chapter 5: Conclusion and Recommendation...............................................................................29
Future Scope of action...............................................................................................................31
References......................................................................................................................................32
Appendix:......................................................................................................................................35

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Chapter 1: Introduction
1.0 Overview
The job sector has become highly competitive due to which the students need to enroll
themselves in courses those are highly specific. According to Wen et al. (2018), taking into
account the current job market, global universities are offering highly specific courses for
students from all over the world with the aim of developing competent candidates for jobs. One
such highly specific accounting course is Masters in Professional Accounting (MPA) that is
offered in Australia. Australia is one of the highly preferred destinations for higher studies and
students from all over the globe visit Australia for undertaking various courses with the long
term intention of securing a desired career in this highly competitive job market.
Masters in Professional Accounting is designed for the students those possess the long
term intention of obtaining specialized knowledge and research skills in accounting and related
areas of business. As a result, the students learn to implement advanced conceptual and practical
accounting knowledge for undertaking rewarding careers in accounting and related areas of
business. In addition to, the course also offers the direction for further specialized learning that
helps in applying coherent and advanced knowledge of accounting and business concepts for the
students of different cultural origin that includes India, China, Africa and Nepal (Duff 2016).
1.1 Research aim
The aim of the study is to determine what and why is the long term intention of four
different culture-origin students studying MPA (Masters in Professional Accounting) in
Australia. The four different cultures considered for this research are Nepal, India, China and
Africa.

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1.2 Research objectives
The objectives of the research are:
 To understand the concept of professional accounting
 To critically analyze the professional competencies achieved by studying MPA
 To investigate the job prospects after completion of MPAat global platform
 To determine the long term intentions for pursuing MPA
 To suggest ways of accomplishing the intentions of studying MPA
1.3 Research questions
The questions of the research are:
 What do you understand by professional accounting?
 What are the professional competencies achieved by studying MPA?
 What are the job prospects after completion of MPA at global platform?
 What are the long term intentions for pursuing MPA?
 What are the suitable ways of accomplishing the intentions of studying MPA?
1.4 Research scope
Completion of the research offers the scope of understanding the accounting job
prospects in Nepal, India, China and Africa as well as in international job platform. Studying the
long term intention of the students of different backgrounds helps in understanding the benefits
the course is offering to the students at international level. As a result, the research provides a
scope of understanding what the course has to offer for the students and how it tends to shape up
their future in the long run. Additionally, the research also provides an opportunity to
investigatehow completion of an MPA degree successfully in Australia will help in allowing the

7DISSERTATION
students to take a career in accounting field by developing the necessary skills and expertise
required.
1.5 Structure of the dissertation
The overall dissertation is divided five major chapters that includethe introduction
chapter followed by literature review, research methodology, data analysis, conclusion and
recommendations.
1.6 Summary
Thus, in this chapter, it can be summarized that an overview of the research background
has been provided successful that helped in developing suitable research objectives, aim and
question that provides an opportunity to determine the long-term intention of four different
culture origin students studying MPA in Australia. Current accounting job prospects of India,
Nepal, Africa and China has been evaluated in order to justify the potential reasons of how and
why the students want to accomplish those goals.

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Chapter 2: Literature review
2.0 Overview
In this section, past researches is studied with the aim of understanding the concept of
professional accounting. This section compares and contrasts the views and opinions of different
authors in terms of professional accounting and the competencies it offers to the individuals
those intend to study the course. The long term intentions of the students for studying
professional accounting is analyzed by shedding light on the concept of the subject,
competencies it has to offer, the demands of professional accounting in the global job sector and
the methods that can be used for achieving the long-term intentions. Below mentioned
framework shows primary research question and secondary research question to evaluate the
extant literature. This framework identifies the key relationship of each factor identified in the
literature review.

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SR1: ‘what reasoned objectives from long
term intent by students studying MPA in
Australia and Why
SR2: What means or
mechanisms are available to
help MPA students
accomplish objectives?
How and Why
SR3: How will MPA
students employ these
means; and why
PRQ: What & why is the long
term intention of four different
culture-origin students studying
MPA in Australia; and how &
why do they intend to accomplish
those goals?

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2.1 Theme 1: Nature of Professional Accounting in Australia
SR1: what reasoned objectives from long term intent by students studying MPA in
Australia and Why
The idea gathered from this section highlights the long term intentions of the students of
four different cultures of Nepal, India, China and Africa to pursue the course of Masters in
Professional Accounting (MPA) in Australia. Undertaking this highly specific accounting course
allows the students to apply coherent and advanced knowledge of accounting and business and
strengthen the global economies. The students of four different cultures of Nepal, India, China
and Africa have long term intentions of pursuing MPA in Australia due to the various advantages
it has to offer to the individuals once they have the competencies. According to Daly et al.
(2015), having a professional accounting degree provides an opportunity for the individuals to
use their coherent and advanced knowledge of accounting and business concepts diversely. As a
result, the individuals develop the ability of solving problems, designs and making decisions
methodically that helps in identifying and proving innovative solutions to complex problems
with intellectual independence. However, as argued by Adapa, Rindfleish and Sheridan (2016),
the competence that individuals develop after having a professional accounting degree is the
ability to communicate proficiently in professional practice to a variety of audiences in
professional accountability. As a result, the individuals are able to gather deep awareness about
professional accounting practices. Therefore, the long term intentions of the students of four
different cultures of Nepal, India, China and Africa to pursue the course of Masters in
Professional Accounting (MPA) in Australia is to develop the competence to apply accounting

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and business fundamentals for analyzing, designing and operating business models using suitable
accounting tools and methods.
However, in the opinion of Abayadeera and Watty (2014) it is believed that there exists a
significant gap between the expectation from the graduate students in their performance in the
accounting skills and their real life performance in the field. In this article, the data was gathered
with the help of survey and analyzed with non-parametric tests. It was founded out that the main
reason behind the existence of this gap was the low self-confidence of the professors of the
universities to teach the required subject to the students in an effective manner. The field of
professional accounting has undergone enormous changes in the recent times as a result of its
dynamic nature. The necessary skill set of the employees have also changed over the times to
suit the needs of the work place. In the opinion of Spence and Carter (2014), there is a need to
imbibe different logics within the framework of a hierarchical organization. The findings of the
article shows that habitus is important for the development of professional self-determination.In
other words, it can be noticed that often times there exists a gap in the required skills of the
professional accountants and in the skills that is possessed by such individuals. This makes it
quite difficult on the part of the different business organizations to ensure the effective working
of the business organizations as they have to recruit only those professional accounts who are
adept in their work. However, due to their unavailability this becomes a problematic on the part
of the different business organizations to choose from the available pool of professional
graduates.
According to Asonitou (2015), the activity of globalization and liberalization has brought
about many significant changes in the way the professional accountants perform their task. This
has also been impacted as a result of the technological advancements in the field. The field of