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Abstract Motivation, environmental perception, involvement and professional commitment are characterized as sociable elements of an individual. In this context, this study investigates the factors of anticipatory socialization of university students of accounting from two federal universities in the state of Paraná under the conceptual and methodological support of the Astin model. The data were collected through a questionnaire adapted from the study of Ahmad, Anantharaman and Ismail (2012), applied to 71 graduating students in the year 2016, and were treated with the statistical techniques of descriptive analysis and Structural Equation Modeling via Partial Least Square (PLS). The research findings suggest that the motivation and environmental perception factors do not affect in a statistically significant way on the involvement and, consequently, the professional commitment. However, it was confirmed that the motivation positively and significantly affects the professional commitment. Thus, these results instigate future research to include other cognitive characteristics of students that may influence them in the face of professional commitment. Author Biographies Edenise Aparecida dos Anjos, Federal University of Santa Catarina Federal University of Santa Catarina. Address: Universidade Federal de Santa Catarina, Campus Universitário Trindade | Centro Socioeconômico | Departamento de Ciências Contábeis | Florianópolis/SC | Brazil. Edicreia Andrade dos Santos, Federal University of Santa Catarina Federal University of Santa Catarina. Address: Universidade Federal de Santa Catarina, Campus Universitário Trindade | Centro Socioeconômico | Departamento de Ciências Contábeis | Florianópolis/SC | Brazil. Ivanildo Viana Moura, Federal University of Paraná Federal University of Paraná. Address: Universidade Federal do Paraná, Campus Botânico, Departamento de Ciências Contábeis | Av. Prefeito Lothário Meissner, 632 | Curitiba/PR | Brazil. Lauro Brito de Almeida, Federal University of Paraná Federal University of Paraná. Address: Universidade Federal do Paraná, Campus Botânico, Departamento de Ciências Contábeis | Av. Prefeito Lothário Meissner, 632 | Curitiba/PR | Brazil. Rogério João Lunkes, Federal University of Santa Catarina Federal University of Santa Catarina. Address: Universidade Federal de Santa Catarina, Campus Universitário Trindade | Centro Socioeconômico | Departamento de Ciências Contábeis | Florianópolis/SC | Brazil. References Ahmad, Z., Anantharaman, R. N., & Ismail, H. (2012). Student’s motivation, perceived environment and professional commitment: An application of Astin’s College Impact Model. Accounting Education, 21(2), 187-208. DOI: https://doi.org/10.1080/09639284.2011.603472

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