scholarly journals To pursue a career in accounting or not: a study based on the Theory of Planned Behavior

2018 ◽  
Vol 29 (76) ◽  
pp. 114-128
Author(s):  
Edicreia Andrade dos Santos ◽  
Lauro Brito de Almeida

Abstract This study investigates the intention of 691 students graduating from Accounting courses at public universities in the state of Paraná to pursue a career in the area of accounting, based on the Theory of Planned Behavior. For the analysis, the sample was divided into ten mesoregions according to the criteria of the Paranaense Institute for Economic and Social Development (Ipardes). The data collected were treated using descriptive statistics and structural equations techniques. The research hypotheses were corroborated in most of the mesoregions and the main findings show that attitude, subjective norm, and perceived behavioral control variables affect the students' intention to pursue a career in the area of accounting. The samples for six mesoregions (1. Curitiba Metropolitan Area, 2. East Center, 4. North Central, 5. Northwest, 6. West, and 9. South Center), in which the three hypotheses were corroborated, represent the largest and most developed cities in Paraná. The results in the ten mesoregions studied explain an intention variance of between 27.84% and 64.31%. The findings of this research contribute to understanding the profiles of accounting graduates from public institutions in the state of Paraná, providing elements to support the managers of the institutions in analyzing and elaborating differentiated strategies in relation to course curricula and approaches, according to the particular region. In addition, regulatory agencies can use these findings as a basis for in-depth research on the variables that influence the intentions of future professionals and to develop policies that guide institutions in developing courses with more adequate and consistent content for the market.

2021 ◽  
pp. 027507402110033
Author(s):  
Hongseok Lee ◽  
Minsung Michael Kang ◽  
Sun Young Kim

Whistleblowing is a psychological process that involves the calculation of risks and benefits. While there exists a broad range of research on whistleblowing in the public sector, previous studies have not examined its entire process due to the limited focus on either whistleblowing intention or whistleblowing behavior. This study aims to fill this gap by applying the theory of planned behavior (TPB) to the whistleblowing context. Specifically, we examine how individual beliefs about the likely consequences of whistleblowing (attitude toward whistleblowing), others’ expectations about whistleblowing (subjective norm), and the capability of blowing the whistle (perceived behavioral control) influence public employees’ actual whistleblowing by way of their intention to report wrongdoings. A series of structural equation models are tested using data from the 2010 Merit Principles Survey. The findings show that the more the employees perceive that the consequences of whistleblowing are important, the more the key referents support whistleblowing, and the more the protections for whistleblowers are available, the more likely are their intentions to disclose wrongdoings and then actually engage in whistleblowing behavior. We conduct additional analyses for internal and external whistleblowers separately and find that there are both meaningful similarities and differences between the two groups. This study provides support for the validity of TPB as a theoretical framework for better understanding and explicating the psychological process of bureaucratic whistleblowing.


2017 ◽  
Vol 33 (4) ◽  
pp. 725-735 ◽  
Author(s):  
Amanda L. Watkins ◽  
Joan E. Dodgson ◽  
Darya Bonds McClain

Background: Breastfeeding competencies are not standardized in healthcare education for any of the health professions. A few continuing education/professional development programs have been implemented, but research regarding the efficacy of these programs is scarce. Research aim: After a 45-hour lactation course, (a) Does breastfeeding knowledge increase? (b) Do beliefs and attitudes about infant feeding improve? (c) Does perceived behavioral control over performance of evidence-based lactation support practices increase? and (d) Do intentions to carry out evidence-based lactation support practices increase? Methods: A nonexperimental pretest–posttest self-report survey design was conducted with a nonprobability sample of participants ( N = 71) in a lactation course. Theory of Planned Behavior variables were measured and a before–after course analysis was completed. Results: Significantly higher scores were found on the posttests for knowledge, beliefs about breastfeeding scale, and the perceived behavioral control scale. Participants’ self-efficacy increased after the course; their beliefs about social norms and their ability to effect change in their workplaces did not change significantly. Participants’ intention to perform actions that are consistent with the evidence-based breastfeeding supportive behaviors increased significantly. Positive beliefs about formula feeding significantly increased; this was unexpected. Conclusion: The Theory of Planned Behavior provided a useful approach for examining more meaningful learning outcomes than the traditional knowledge and/or satisfaction outcomes. This study was the first to suggest that more meaningful learning outcomes are needed to evaluate lactation programs. However, it is not enough to educate healthcare providers in evidence-based practice; the places they practice must have the infrastructure to support evidence-based practice.


2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Naimatullah Shah ◽  
Nadia A. Abdelmegeed Abdelwahed

PurposeAt present, the adoption of cryptocurrency investment has brought consideration to the globe. The present paper attempts to investigate the intention to adopt cryptocurrency (IACR) among the potential investors of Pakistan.Design/methodology/approachThe theory of planned behavior (TPB) is applied to underpin the conceptual framework. The study uses a quantitative approach. The study collects cross-sectional data through an online survey questionnaire. In the last, the authors utilized 334 samples for outcomes.FindingsFindings of the SEM reveal a significant positive effect of attitude, subjective norms (SNs), perceived behavioral control (PBC) and trust on IACR.Practical implicationsThe outcomes of an investigation would develop further intention and trust towards cryptocurrency adoption. The results would support developing favorable policies regarding the reduction of the ban on cryptocurrency in Pakistan to make easier transactions of the investors further. Possibly, it brings several opportunities in all segments of society in making the digital transaction modes through cryptocurrency. Finally, the findings would further validate the TPB in the context of cryptocurrency.Originality/valueThe study provides a better understanding of cryptocurrency and investors IACR. The empirical evidence further develops the other individuals' intentions towards cryptocurrency usage.


2021 ◽  
Vol 49 (4) ◽  
pp. 1-12
Author(s):  
Ting Yang ◽  
Yungui Wang ◽  
Jun Deng ◽  
Chunji Huang

Graduate students have become the driving force of scientific research at Chinese universities. Therefore, further work is needed to understand what influences postgraduate students' academic integrity. Using the theory of planned behavior, this study investigated the relationships between postgraduates' attitude toward academic integrity, social norms (subjective, descriptive, and moral), perceived behavioral control, and intentions, and examined the moderating role of social identity in the relationship between social norms and intentions. We conducted a survey with 1,256 Chinese biomedical postgraduate students, and analyzed the data with structural equation modeling. The results show that attitude, subjective norms, descriptive norms, and perceived behavioral control influenced students' academic integrity-related behavioral intentions. The model explained over half of the variance in intentions, indicating that attitude, subjective norms, descriptive norms, and perceived behavioral control were the main variables influencing academic integrity-related behaviors. The theory of planned behavior can be applied in research on postgraduates' academic integrity.


2018 ◽  
Vol 23 ◽  
pp. 2515690X1880158 ◽  
Author(s):  
Stephen R. Shamblen ◽  
Katharine Atwood ◽  
William Scarbrough ◽  
David A. Collins ◽  
Adam Rindfleisch ◽  
...  

The purpose of the present study was to identify the factors that are the strongest predictors of intentions and use of integrative medicine approaches in clinical practice. Ajzen’s theory of planned behavior was used to guide our examination of these questions. Health care professionals exposed to a Veterans Health Administration program (N = 288) who completed survey instruments prior to and immediately after the program and 3 months later were the participants for this study. Findings suggest that the theory of planned behavior performs reasonably well in explaining our data showing the integration of integrative medicine approaches into clinical practice. We found that self-efficacy to use integrative health approaches and perceived preparedness to discuss nonpharmaceutical approaches with patients were the strongest predictors of intentions to use integrative health approaches and self-reported change in clinical practice. The implications of these findings are discussed.


Halal transportation services is one of the crucial components of producing Halal products. Since Halal is unique and involves elaborate regulations and executions, therefore it requires huge investment. Like any other supply chain, the transportation cost will be transferred to the end users, normally the customers, thus increasing the price of final products. It is notably common to find studies done on Muslim customers and their preference on Halal products, however, studies on Muslims preferences towards Halal transportation could still be considered as novel. By adopting the Theory of Planned Behavior and religiosity; and by taking into account the moderating effect of knowledge, this study aims to identify the factors that lead to the customers’ willingness to pay for the Halal transportation cost. Using a purposive sampling method, the data was collected among Muslim consumers in a prominent shopping complex in Malaysia and was analyzed using Smart Partial Least Squares (PLS). Based on the finding, it is shown that the attitude and perceived behavioral control gave a positive relationship with the willingness to pay for Halal transportation. Meanwhile, subjective norm and religiosity were on the opposite as there were both hold an insignificant effect towards the willingness to pay for the Halal transportation. Knowledge has moderated the relationship between attitude and willingness to pay for Halal transportation, but not for the relationship between subjective norm and perceived behavioral control. It is expected that this study could provide a better understanding of Muslim consumers’ behavior on purchasing for Halal transportation, as well as other Halal supply chain activities.


Author(s):  
Cecia Rahmadanty ◽  
Masmira Kurniawati

A large number of muslim population in Indonesia have an impact on the development of muslim fashion in Indonesia and led to the emergence of muslim communities such as Hijabers Surabaya community. Hijabers Surabaya community also linked himself with sharia, such as cooperation with the islamic banking in which all community members will get free sharia account when joining the community.This research focuses on the behavior and attitude of community members towards the use of sharia account by using the theory of planned behavior perspective. This study used Structural Equation Model. Total participants in this study amounted to 150 members. The results obtained in this study is: (1) Behavior belief affect the attitude toward behavior. (2) Normative belief not effect the subjective norm. (3) Motivation to comply not effect the subjective norm. (4) Control belief affect the perceived behavioral control. (5) Attitude toward behavior affect the intention to use. (6) Subjective norm not affect the intention to use. (7) Perceived behavioral control not affect to the intention to use.


Author(s):  
Budi Harsanto ◽  
Dika Jatnika

The purpose of this paper is to determine the intention of consumer in choosing halal products, particularly for food products. The three main elements in the Theory of Planned Behavior (TPB) consisting of attitude, subjective norm, and perceived behavioral control is connected to the intention to consume halal products, particularly halal food. This study refers to the two studies both in the Malaysian context. This is a survey-based research. It used a questionnaire for collecting the data taken from  151 active students of Faculty of Economics and Business in Unpad who participated as the respondents in this research. The data were analysed using a descriptive statistics, correlation, chi-square. and multiple regression. The findings show that the three main elements have a significance effect on the intention. This study is unique since it was conducted in Indonesia’s context and the results is slightly different from the findings of the previous one.


2017 ◽  
Vol 1 (4) ◽  
pp. 351
Author(s):  
Wuri Rizki Handarbeny ◽  
Trias Mahmudiono

 Background: The incessant promotion of fast food make a perception that fast food is a trend among teenager.  Fast food consumption habits that have high calorie but low nutrients will causes nutritional problems in adolescents. Objectives: The purpose of this study aimed to determine effect of nutritional education based on theory of planned behavior to change knowledge, attitude, subjective norms, perceived behavioral control, intention, and limited fast food consumption among female students in Sidoarjo. Methods: This study was interventional quasi-experimental research. 32 female students (each 16 female students for interventional group and 16 female students for control group), were selected by simple random sampling. The education was provided based on theory of planned behavior in four sessions. The researcher-made questionnaire based on theory of planned behavior used for data collection.The questionnaire was completed by the students twice, before and three weeks after the implementation of nutritional education. Data were analyze using descriptive statistics, Mann-Whitney, and Wilcoxon Signed Ranks. Result: The results of this study show nutrition education based on theory of planned behavior influence knowledge (p<0.001), attitude (p<0.001), subjective norms (p=0.002), perceived behavioral control (p<0.001),intention (p<0.001), but doesn’t influence limited fast food consumption (p=0.570). Conclusion: Nutritional education based on the theory of planned behavior influence knowledge, attitude, subjective norms, perceived behavioral control, and intention, but not effect to limited fast food consumption. So, nutrition education designed based on TPB effective to be implementation of health promotion.ABSTRAK Latarbelakang: Gencarnya promosi fast food  menimbulkan persepsi bahwa makanan cepat saji merupakan tren dikalangan remaja. Kebiasaan konsumsi makanan cepat saji yang mempunyai tinggi kalori namun rendah zat gizi menimbulkan masalah gizi lebih dan defisiensi zat gizi mikro pada remaja.Tujuan: Tujuan penelitian ini dilakukan untuk mengetahui pengaruh pendidikan gizi berbasis Theory of Planned Behavior terhadap perubahan pengetahuan, sikap, norma subyektif, perceived behavioral control, intensi, dan konsumsi membatasi fast food pada siswi di SMA Negeri 2 Sidoarjo.  Metode: Penelitian ini dilaksanakan dengan metode quasy experimental pada 32 siswi (16 siswi kelompok kontrol dan 16 siswi kelompok perlakuan) dipilih menggunakan simple random sampling. Pendidikan gizi berbasis TPB dilakukan selama 4 sesi yiatu sesi sikap, norma subyektif, PBC, dan intensi. Kuesioner penelitian yang digunakan untuk meneliti berbasis TPB. Penilaian dilakukan dua kali, yaitu sebelum dan 3 minggu setelah edukasi. Data dianalisis secara deskriptif, uji Mann Whitney dan Wilcoxon Signed Ranks.Hasil: Berdasarkan hasil penelitian bahwa pendidikan gizi berbasis theory of planned behavior mempengaruhi pengetahuan (p<0,001), sikap (p<0,001), norma subyektif (p<0,002),  perceived behavioral control (p<0,001), dan intensi (p<0,001) tetapi tidak mempengaruhi perilaku siswi untuk membatasi fast food (p=0,570).Kesimpulan: Pendidikan gizi berbasis TPB dapat mempengaruhi sikap, norma subyektif, PBC, dan intensi tetapi tidak merubah perilaku membatasi fast food. Dengan demikian maka diperlukan pendidikan gizi yang berkelanjutan agar dapat merubah suatu perilaku pembatasan fast food.


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