What Drives Students' Intentions to Pursue an Accounting Career? Examining The Theory of Planned Behavior (TBP)


  • Cruz Racquel Untalan Far Eastern University-Manila, Professor, Business Administration Department, Institute of Accounts, Business and Finance, Manila, Philippines




Students’ intention, Multiple regression, Grit, Socio-cultural, Accounting career


This paper investigates what drives undergraduate accounting students’ goals to take up accountancy profession someday and be able to attain a Certified Public Accountant (CPA) qualification. The study utilizes a survey methodology and relies heavily on questionnaires as a tool for gathering data from the respondent population. To examine the study objectives, a descriptive statistics and multiple regression analysis methods were used on a total of 104 undergraduate accounting students from Far Eastern University Manila, Philippines. Examining what drives students' intentions to pursue an accounting career or perceive a career in professional accounting is important in this context. As a result, this research attempts to: 1. Investigate the key elements affecting decision of students to choose a career as an accountant 2. Establish relationship between the characteristics affecting university students' profession choices and their desire to remain in one field 3. Evaluate the perception of accounting students towards professional licensure examination in accountancy.  Majority of the respondents were considering and pursuit of accounting careers undoubtedly with 56.73%. Moreover, many of them are in the third-year level and fourth year level who have the intention to pursue accounting career with 96.15%.

Author Biography

Cruz Racquel Untalan, Far Eastern University-Manila, Professor, Business Administration Department, Institute of Accounts, Business and Finance, Manila, Philippines

Racquel Untalan Cruz received her Bachelor of Science in Geodetic Engineering and Geography degree from University of the Philippines, Diliman, Manila Philippines. Master of Science Teaching Mathematics from De La Salle University-Manila, Philippines, and Master of Business Administration from Philippine Christian University Manila Philippines. She is pursuing in PhD in Business from De La Salle University-Manila Philippines. She is currently working as a regular full-time Professor at Far Eastern University-Manila from Institute of Accounts, Business and Finance. She has been in the academe for more than 15 years of teaching and 5 years in the field of business and education research.


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How to Cite

Cruz, R. U. (2023). What Drives Students’ Intentions to Pursue an Accounting Career? Examining The Theory of Planned Behavior (TBP) . RESEARCH REVIEW International Journal of Multidisciplinary, 8(2), 01–09. https://doi.org/10.31305/rrijm.2023.v08.n02.001