This paper utilizes the TRA to examine actions that can be interpreted as intentions to try to perform a certain behavior, in this instance, the behavior of becoming an accounting. According to the TRA, intentions are a function of two basic determinants: one personal in nature (i.e. attitude toward the behaviour) and the second the person’s perception of social pressure to perform or not to perform the behaviour (i.e. subjective norms). The TRA as an underpinning framework provides a means of indentifying key variables in attitudes toward the choice of an accounting career. As suggested by Felton et al. (1995)