Students' Motivation, Perceived Environment and Professional Commitment: An Application of Astin's College Impact Model

Professional commitment is significant to the accounting profession as it leads to greater sensitivities towards ethics issues and increases job involvement. This study argues that professional commitment towards accounting profession is developed during tertiary education or at the anticipatory socialization phase. The significance of anticipatory socialization in the development of professionals in various fields including medical, social work and teacher education has been well documented. This study was, therefore, conducted to examine the factors within accounting education which influence accounting students' professional commitment. This study was shaped by Astin's Input-Environment-Output Model, whereby three variables ( motivation, perceived environment, and student involvement) were theorized to influence professional commitment. Relevant data were gathered from students in Malaysia who were enrolled in Bachelor of Accounting programmes. Results obtained via Structural Equation Modelling showed good support for the hypothesized relationships. This paper provides several recommendations relevant to future research by accounting academics.