Abstract

This study investigates career determinants among first degree and diploma accounting students in Indonesia and Malaysia, specifically their inclination towards becoming professional accountants. The study employing purposive sampling, active accounting students participated and responded to a Likert scale questionnaire (1 to 5). The dataset included 353 responses, analyzed using AMOS, with hypothesis testing conducted through structural equation modeling (SEM). Findings show that students' perceptions of professional accountants (PAP) and career motivation (CM) significantly influence their interest in pursuing professional accountancy (IPA). Conversely, financial rewards (FR) do not exert a substantial impact on career choice. TRINGA (TR) understanding is identified as a moderating factor shaping the relationship between perceptions of the profession, financial rewards, career motivation, and students' career interests. Notably, students in both countries prioritize careers with future prospects and job security. This research contributes insights to accounting education, aiding policymakers, and stakeholders in aligning curricullum with students' career aspirations.