Objective - To identify the factors affecting the intentions to pursue professional accounting qualifications among undergraduate students and develop a conceptual framework for the study.

Methodology/Technique - Based on reviews of published papers, the authors analysed the literature on factors influencing the intention to pursue professional accounting qualifications across different respondent groups or population samples.

Findings - Students' intentions to pursue professional accounting qualifications are shaped by a combination of motivational, cognitive, and contextual factors. Intrinsic motivations, such as personal interest, alongside extrinsic factors like perceived career opportunities and financial incentives, consistently emerge as key determinants. Cognitive elements, including self-efficacy and the perceived value of professional membership, further influence decision-making.

Novelty - This study proposes a dual-theory framework integrating Maslow's Hierarchy of Needs and the Theory of Planned Behaviour to explain accounting students' intention to pursue professional qualifications. By examining these diverse influences, this paper aims to provide a comprehensive understanding of the factors affecting students' intentions to pursue professional accounting qualifications, offering insights for educators, policymakers, and professional organizations seeking to strengthen the accounting talent pipeline.

Type of Paper - Review Paper

Keywords: professional accounting qualifications; Theory of Planned Behaviour (TPB); Maslow's Need Hierarchy Theory, conceptual framework.

JEL Classification: I23, I24, M40, M49

URI: https://gatrenterprise.com/GATRJournals/AFR/vol10.4_2.html

DOI: https://doi.org/10.35609/afr.2026.10.4(2)

Pages 08 – 15