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Abstract
This study examines the factors influencing students' career inclinations toward corporate and public accounting. The primary factors explored include self-efficacy beliefs, extrinsic factors, subjective norms, intrinsic motivation, and academic experiences / exposure. The sample consists of sixty-five undergraduate accounting students from the Lombardo College of Business at Millersville University during the Fall 2024 semester. Respondents completed a survey addressing these factors, which included Likert-scale questions, open-ended questions, and demographic data. Two linear regression models were conducted to assess career inclination toward corporate versus public accounting based on survey responses. The results indicate that self-efficacy beliefs are a significant predictor of career inclination toward both corporate and public accounting. Extrinsic motivation was a significant predictor for public accounting career inclination. An additional t-test revealed a significant difference in extrinsic motivation between student inclined toward corporate versus public accounting. ANCOVA tests showed a statistically significant difference in perceptions of extrinsic motivation and self-efficacy beliefs between the two groups after controlling for GPA, internships, and the number of credits completed. These findings provide valuable insights for educators and employers to develop strategies that support accounting students in making informed career decisions.