Students’ Intention to pursue a career in Accounting from the Perspective of the theory of Planned Behavior
DOI:
https://doi.org/10.17524/repec.v12i1.1635Keywords:
Profession, Career, Theory of Planned Behavior, AccountingAbstract
Objective: What are the students' intentions related to the profession and, consequently, their career when taking the undergraduate course in Accounting? In view of the diverse options the professionals of the area have in the market, this study investigates the factors that influence the behavioral intention of the students in all phases at a federal university of the South of Brazil to follow a career in the accounting area, in the framework of the Theory of Planned Behavior. Method: Data collection was performed through a questionnaire applied to 302 students. For the analysis of the data, we used descriptive statistics, factorial analysis and Structural Equations. Results: The results obtained emphasize that the opinions of professionals in the area, friends and partners are relevant for this decision. It is also inferred that the students do not see the careers of the accounting profession accompanied by acknowledged status and prestige; that remunerations are not good; and that there are no good opportunities available in the market. Contribution: The research results contribute to clarify factors that can significantly influence the students' intention to pursue a career in the area they study in, and may also provide inputs on aspects that need to be improved to stimulate students' interest.References
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