The purpose of this study is to investigate the factors affecting the professional commitment of accounting students as a result of the anticipatory socialization process and in the framework of the college impact model of input-environment-output. This study is a descriptive and correlational research and the statistical population of this study consists of accounting final year undergraduate students of public universities across the country. The information required for this study was collected by completing a questionnaire by 190 students in 2020. In order to test the hypotheses, the partial least squares structural equation modelling has been used. The results of the study indicate a positive and significant effect of studentschr motivation and their involvement on professional commitment. The results also show a positive and significant effect of studentschr motivation on the perceived environment and their involvement. In addition, the results suggest that student involvement plays a mediating role in the relationship between motivation and professional commitment as well as in the relationship between perceived environment and professional commitment. The results of this study indicate that the input-environment-output model can provide a suitable framework for examining the process of anticipatory socialization and explaining the factors affecting the professional commitment of accounting students, as the outcome of the anticipatory socialization process.