WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI

Penelitian ini bertujuan untuk menganalisis determinan mahasiswa akuntansi untuk berwirausaha dengan mengintegrasikan Theory of Planned Behavior (TPB), dan Entrepreneurial Event Theory (EET) dalam model penelitiannya. Sampel penelitian ini merupakan mahasiswa Akuntansi yang sedang mengambil studi di Yogyakarta. Data diperoleh melalui penyebaran kuesioner dan dianalisis dengan menggunakan Structural Equation Model – Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 3.0. Hasil analisis menunjukkan bahwa attitude berpengaruh signifikan positif terhadap perceived desirability, dan injunctive norm serta perceived behavioral control berpengaruh signifikan positif terhadap perceived feasibility. Hasil analisis juga menunjukkan bahwa perceived desirability dan perceived feasibility berpengaruh positif signifikan terhadap niat mahasiswa akuntansi berwirausaha. Implikasi praktis dan teoritis dibahas lebih lanjut berdasarkan hasil analisis yang ada.

The effectiveness and efficiency of using normative messages to reduce waste: A real world experiment

Although they are only home to 16% of the global human population, high-income countries produce approximately one third of the world’s waste, the majority of which goes to landfills. To reduce pressure on landfills and natural systems, environmental messaging should focus on reducing consumption. Messages that signal social norms have the potential to influence people to reduce their consumption of comfort goods, such as straws, which are not a necessity for most people. We conducted a randomized field-experiment at a marine park in Portugal to test whether different normative messages reduced visitors’ paper straw use when compared to non-normative messages. We found that a message framed around a positive injunctive norm significantly reduced straw use compared to a non-normative message. We estimated that using the message at 17 park concession stands could keep over 27500 straws out of landfills annually and save the park money after two years.

How preexisting beliefs and message involvement drive charitable donations: an integrated model

Purpose The purpose of this paper is to investigate how individuals respond to messages asking for donations in broadcast advertising. It does so by considering both preexisting attitudes and beliefs related to donating, as well as message processing. The goal is to uncover messages that may help nonprofit organisations increase donations. Design/methodology/approach The research combines the theory of planned behaviour (TPB) to measure preexisting beliefs and the elaboration likelihood model (ELM) to measure involvement in an investigation of donation responses to broadcast-quality advertisements developed by a professional ad agency featuring the following two messages: one that leverages social norms and another that legitimises minimal giving. Two studies collected data from a total of 544 respondents in two between-subjects 2 × 2 × 2 experiments. Findings Injunctive norm messages affect the intended donation behaviour of individuals who are pre-disposed to donating, but only if they are highly involved with the ad. Social legitimisation messages affect donations from individuals who look to referents to direct behaviour, but unlike what was expected, only by those not highly involved with the ad. Similarly, individuals who do not think they can donate increased donations when they saw the legitimisation message and had low advertisement involvement. Research limitations/implications Results extend the ELM-TPB integrated framework by discovering when and how involvement drives intended donation behaviour. The research also sheds light on message processing by focussing on the preexisting characteristics of recipients. Practical implications The results provide nonprofit managers with strategies to increase donations with targeted messages. Those who pay attention to the ad and have a positive attitude toward giving are going to donate if they are told others support the cause. Therefore, the focus should be on those who are not involved with the ad but still believe giving is appropriate. Originality/value This research is the first to use the ELM-TPB framework to discover that ELM has varying utilities and values from TPB in different ad contexts.

How Do Social Network Sites Influence Workout Intentions: A Social Norm Approach

People share their workout experiences on social network sites (SNSs). The present study examined how perceived exposure to these workout-related SNS posts may affect individuals’ engagement in physical activities through perceived descriptive and injunctive norms of workout in their network, and how self-efficacy in workout moderated the effect of perceived descriptive norm on their workout intention, which was measured in general and specific ways. An online survey was conducted with a convenience sample of 807 responses in China. Results show that perceived descriptive norm of workout in one’s network mediated the relationship between perceived exposure to workout-related SNS posts and perceived injunctive norm. In addition, self-efficacy in workout moderated the effect of perceived descriptive norm on workout intention—both general and specific—but the normative influence was stronger at a low level of self-efficacy compared to a high level. Furthermore, perceived injunctive norm only predicted the general rather than specific workout intention, suggesting that the perception of most people’s approval might not be priority when people consider details about workout. These findings develop the theory of normative social behavior by illustrating the relationship between perceived descriptive and injunctive norm and shed light on the relative strength of the motivating factors of workout in different situations.

Effects of CSR Messages on Apparel Consumers’ Word-of-Mouth: Perceived Corporate Hypocrisy as a Mediator

This study focused on understanding how (mis)match between a company's corporate social responsibility claims as indicated in their mission and the activities it actually undertakes to meet its CSR goals leads to consumers’ corporate hypocrisy and how consumers’ CSR-CA beliefs moderate the relationship between the two. Using the Moral Responsibility Theory of Corporate Sustainability as a framework, this research analyzed the difference in corporate hypocrisy between consumers with high versus low CSR-CA tradeoff beliefs. In addition, we examined the impact of consumers’ corporate hypocrisy on their negative word-of-mouth intention and how participants’ injunctive norm impacts the relationship between the two. A sample of 538 adult US consumers were recruited for an online experimental study. The study extends the findings of MCRS and also provides implications for apparel businesses.

Factors Influencing Consumer Intention to Subscribe to the Premium Music Streaming Services in China

This study investigates the causes impacting the consumers' intention of the premium music streaming services' subscription in China. An integrated model called the Theory of Streaming Service Acceptance (TSSA) is proposed to explain and predict premium music streaming service subscription behaviors. The TSSA consists of four constructs: attitude, descriptive norm, injunctive norm and perceived behavioral control. The research data was collected in the form of an online survey in China with 120 respondents. Then, interviews were conducted to collect qualitative data from 20 participants. An explanatory sequential mixed method was implemented and the PLS-SEM technique was used to analyze the survey data. The results showed that all constructs in modified research mode, including attitude, injunctive norm and perceived behavioral control except descriptive norm, are indicative predictors for a person’s intention toward premium music streaming services’ subscription. Significant practical inspirations from the perspective of music streaming services providers are also summarized.

Factors Influencing Consumers’ Intention of the Premium Music Streaming Services’ Subscription in China

This study investigates the causes impacting the consumers' intention of the premium music streaming services' subscription in China. An integrated model called the Theory of Streaming Service Acceptance (TSSA) is proposed to explain and predict premium music streaming service subscription behaviors. The TSSA consists of four constructs: attitude, descriptive norm, injunctive norm and perceived behavioral control. The research data was collected in the form of an online survey in China with 120 respondents. Then, interviews were conducted to collect qualitative data from 20 participants. An explanatory sequential mixed method was implemented and the PLS-SEM technique was used to analyze the survey data. The results showed that all constructs in modified research mode, including attitude, injunctive norm and perceived behavioral control except descriptive norm, are indicative predictors for a person’s intention toward premium music streaming services’ subscription. Significant practical inspirations from the perspective of music streaming services providers are also summarized.

Predicting binge drinking among university students: Application of integrated behavioral model

Background Binge drinking is a pattern of harmful use of alcohol and it is defined as four drinks for women and five drinks for men in about 2 hours. This behavior causes public health problems like damaging different body organs. Objective To assess binge drinking and associated factors among Bahir Dar University students in Northwest Ethiopia. Method A cross sectional study was conducted in November 2017. Systematic sampling technique was used to select 422 participants. Structured questionnaire was used to collect data. Linear and Logistic regression models were used to predict the role of explanatory variables on behavioral intention and binge drinking, respectively. Independent variables with a p-value of <0.05 at 95% confidence interval were considered as statistically significant in the final model. Result A total of 413 students participated in this study and 33.4%(95% CI: 28.3–38.9) were engaged in binge drinking. Experiential attitude, instrumental attitude, and self-efficacy were found to be significant predictors of intention to binge drinking (p<0.05). Experiential attitude, environmental constraint, injunctive norm, and knowledge predictors were significantly associated with binge drinking (p<0.05). Conclusion Our study indicated that one-third of the students practiced binge drinking. This behavior was associated with experiential attitude, injunctive norm, environmental constraints, and knowledge factors. Additionally, experiential attitude, instrumental attitude, and self-efficacy constructs had explained behavioral intention. This implies focusing on the abovementioned determinant factors is imperative while designing intervention strategy.

Consumer and Food Product Determinants of Food Wasting: A Case Study on Chicken Meat

Food wastage is an environmental concern worldwide, particularly regarding households. This study aims to identify household food wasting segments and to assess the relationship between both consumer and food product determinants and the identified segments. Data were collected through a consumer survey of several packaged chicken products (n = 256; 2019) in a retail setting in Belgium. Of the participants, 36% reported never wasting any chicken meat. The average waste percentages were small, 1.1–3.1%, depending on the packaged product, although they were not significantly different between products. Participants with low levels of self-reported chicken waste were significantly older, without children and/or unemployed. Moreover, their households scored better for household routines and skills. They also agreed more to intend not to waste food, experienced a stronger injunctive norm and perceived consumer effectiveness. Additionally, lower chicken product wastage was discovered for households purchasing organic products and products with both a lower food convenience grade and shorter shelf life. Some relationships between household wastage and food product determinants contrast with expectations based on literature. The cause can be that some determinants are more related to food wasting (e.g., when participants buy organic products) than others (e.g., the products’ shelf life).

Factors influencing the intention to give zakāt on employment income: evidence from the Kingdom of Saudi Arabia

PurposeThis study aims to apply the extended theory of planned behaviour (ETPB) to investigate the factors influencing the intention to give zakāt on employment income.Design/methodology/approachThis study draws the required data through a survey in three main cities Makkah, Medina and Jeddah in Kingdom of Saudi Arabia (KSA). The final data sample is consisting of 650 useable questionnaires to analyse the objective of this study.FindingsThe study finds that moral norm, injunctive norm, descriptive norm and past behaviour have a significant influence on the intention to pay zakāt on employment income. The perceived behavioural control and attitude have a negative and weak impact on the intention to give zakāt on income.Research limitations/implicationsThe findings of this study can be useful for the policymakers and regulators to enhance peoples' awareness to give zakāt to eradicate poverty and inequality in Muslim societies. zakāt is for the deprived people, so the consequences of this study might help to improve their liveability.Originality/valueThis study is unique because it identified the behavioural factors that affect the peoples' intention to give zakāt in KSA have yet to be profoundly explored in the literature. This study has gathered primary data and applied the ETPB to identify the factors influencing the zakāt compliance behaviour in KSA.