Prior studies indicate that people’s perception have an important influence on their career decision. Career decision plays a major role in the way students recognize their future career prospects. There are lots of determinants that influence accounting students’ perceptions on professional accounting career such as job stability and opportunities for advancement. In Malaysia, the result shows that only few percentages among students with the intention to pursue professional qualification while the remaining plan to immediately work in non-accounting areas after graduating. In this regards, this theoretical paper proposes to study the factors affecting the perception of undergraduate accounting students towards professional accounting career. Motivation, interest/ambition, parent desired, opportunities and salary scale are the main factors highlighted in this paper. It is expected that this study has vital implication for educational institutions, relevant accounting professional bodies and career counselors. This study may potentially influence the accounting students in order to make decision of pursuing professional accounting career.
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