<![CDATA[This study aims to examine the influence of motivation and financial constraints on the interest of students in the Sharia Accounting Study Program at IAIN Parepare in pursuing Professional Accounting Education (PPAk). The study focuses on students’ intention to continue professional accounting education as a pathway toard becoming professional accountants. This research employs a quantitative approach using primary data collected through a questionnaire with a Likert scale. The population consists of Sharia Accounting students at IAIN Parepare from the 2022–2024 cohorts. Based on the predetermined criteria and outlier testing, a total of 119 respondents were included in the final sample. The data were analysed using multiple linear regression with SPSS. The findings indicate that motivation and financial constraints simultaneously influence students’ intention to pursue Professional Accounting Education. Interestingly, this study reveals that financial constraints have a positive effect on students’ interest. Rather than being perceived solely as a barrier, higher educational costs are considered by students as an indicator of quality, reputation, and professional value (price–quality association). This finding provides a broader perspective on the Theory of Planned Behavior (TPB) by demonstrating that perceived behavioural control factors, such as cost considerations, may not always negatively affect intention when accompanied by strong career motivation. The findings highlight the importance of strengthening student motivation and improving access to professional accounting education, particularly within the context of Sharia Accounting education.]]>
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