This paper utilises the TRA to examine actions that can be interpreted as intentions
to try to perform a certain behaviour, in this instance, the behaviour of becoming an
accountant. 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 identifying key
variables in attitudes toward the choice of an accounting career. As suggested by
Felton et al. (1995) theories of this type are also useful in formulating an integrative
framework that can be applied for future research around factors influencing choice of
accounting as a career.