<![CDATA[Prior studies on accounting careers have primarily focused on career entry decisions, offering limited insight into the mechanisms shaping long-term retention intentions, particularly in emerging economies. Addressing this gap, this study examines how work–life balance influences future accountants’ intention to stay in the accounting profession, both directly and indirectly through career attractiveness, in a cross-country context involving Indonesia and Malaysia. Survey data were collected from 624 accounting students (Indonesia = 342; Malaysia = 282) using validated multi-item Likert-scale instruments. The proposed model was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Measurement model evaluation included indicator reliability, internal consistency, convergent validity, and discriminant validity (HTMT), while the structural model was assessed using path coefficients, coefficients of determination (R²), and bootstrapping. A multi-group analysis (MGA) was conducted to test cross-country robustness. The results show that work–life balance positively affects career attractiveness, which in turn significantly predicts intention to stay. While the direct effect of work–life balance on intention to stay is relatively weak, its indirect effect through career attractiveness is substantial, indicating partial mediation. MGA results reveal no significant differences between the two countries, suggesting model robustness across contexts. This study contributes by shifting the focus from career choice to career retention and by identifying career attractiveness as a key cognitive mechanism linking work–life balance to long-term professional commitment. Policy implications emphasize integrating career sustainability into accounting regulation, professional standards, and education. The study is limited by its cross-sectional design and student-based sample, warranting future longitudinal and practitioner-focused research.]]>
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