Need for achievement, need for affiliation and the academic performance and career intentions of accounting students

Booming enrollments have caused many universities to limit the size of accounting programs, with selection usually being determined by intellectual and past performance variables. It is proposed that two nonintellectual variables, need for achievement and need for affiliation also be considered as selection criteria. In this study, need for achievement correlated positively with overall GPA, the course grade in auditing, and intent to make public accounting a career. Need for affiliation correlated negatively with overall GPA and the course grade in auditing, and positively with time spent socializing with friends.