The research examines Indonesian vocational high school teachers' perceptions of continuing professional development (CPD) in the context of changing policies regarding teacher CPD. Bronfenbrenner's bioecological model is used as the conceptual framework. Six accounting teachers interviewed understood CPD as an activity for teachers' improvement, but in different ways. They perceived CPD as teacher performance assessment and government regulation (exosystem), personal development activities (individual), and some considered religious values when they described CPD. These teachers regarded their profession as a devotion to God and CPD as part of their duty and responsibility as obedient persons (interactional factors between individual and macrosystem). Civil servant teachers participated in more structured CPD compared with their non-civil servant peers as CPD activities are more closely related to promotion. Teachers showed they have interest and capacity to further develop their CPD but need support to develop their professionalism through microsystem and exosystem factors.