Learning Orientation and Accounting Career Intention: An Extended Theory of Planned Behavior

Vania Marleen (Accounting Department, Faculty of Digital Business and Law, Maranatha Christian University, Bandung)
Anselma Grace Stella Silalahi (Accounting Department, Faculty of Digital Business and Law, Maranatha Christian University, Bandung)
Jessy Melinda Hermawan (Accounting Department, Faculty of Digital Business and Law, Maranatha Christian University, Bandung)
Tan Ming Kuang (Accounting Department, Faculty of Digital Business and Law, Maranatha Christian University, Bandung)

Jurnal Akuntansi
Vol. 30 No. 2 (2026): May-August 2026

This study examines students' intentions to pursue a certified accounting career by extending the Theory of Planned Behavior (TPB) through the integration of learning orientation as an exogenous predictor. Despite the critical role of accountants in ensuring economic stability, Indonesia faces a significant shortage of certified professionals, evidenced by low interest among graduates amidst high market demand. Data from 265 Indonesian undergraduate students were analyzed using Structural Equation Modeling (SEM). Findings indicate that attitude, subjective norm, and perceived behavioral control significantly influence certification intentions. Furthermore, learning orientation strengthens both attitude and perceived behavioral control, resulting in a significant indirect effect on intention. These results highlight learning orientation's role in reinforcing TPB factors that guide students' career paths. This study provides practical implications for universities and policymakers to facilitate transitions toward professional certification through strategic educational and development programs.