The aim of this study, which is employed Theory of Reasoned Action, is to investigate students’ beliefs that influence their attitudes and subjective norms, consequently affect the intention to not choose the accounting profession and determine whether these beliefs differ according to students' demographic variables. This study, utilised a questionnaire with a total of 743 useable responses collected from students studying at Anadolu University, Muğla Sıtkı Koçman University, Van Yüzüncü Yıl University, Hacettepe University and Dicle University. The obtained data were analyzed with the SPSS 26.0 package program. T- test, one way variance analysis and regression analysis were used to analyze the data. As a result of the analyzes, it was observed that the factors for the intention not to choose the accounting profession did not differ according to the gender and age variables, despite that differed significantly depending on the class and university variables. The findings obtained from the regression analysis showed that behavioral beliefs on negative attitudes and normative beliefs on negative subjective norms have a positive and statistically significant effect. In addition, it was concluded that students’ negative attitudes and subjective norms towards the accounting profession significantly affect their intention not to choose the accounting profession.