The Moderating Role of Financial Rewards on CPA Career Intentions

This study investigates the determinants of accounting students’ intentions to pursue an accountant career using planned behavior theory and introducing the moderating effect of financial rewards. Data were collected from 470 final-year accounting students across various universities in Luzon, Philippines using a structured survey. The measurement model demonstrated satisfactory reliability and validity, while structural model analysis revealed that subjective norms and perceived behavioral control significantly influence career intentions. Financial rewards were found to moderate the relationship between subjective norms and intention, with higher rewards reducing the reliance on social influence. Conversely, attitude toward the profession showed no significant effect. These findings have important implications for accounting education, suggesting the need for curricula, mentoring, and policy interventions that enhance professional confidence, provide financial support, and align educational experiences with students’ career goals. The study offers guidance for educators and policymakers in designing programs that strengthen students’ readiness for CPA certification and informs future research on additional psychological and socio-economic factors affecting career intentions.