This study, implemented a simplified model of the Theory of Reasoned Action (TRA) to assess students' beliefs of business faculty (non-accounting) in Indonesia that alter their subjective norms and attitudes, which then makes them not choose accounting profession as theirs. Through online questionnaires sent to business faculty students (but non-accounting), and, after filtering to some criteria, the sample size collected were totaled 138 data; The study resulted in a simplified reaffirmation of the TRA model as well as revealing that behavior, the normative beliefs of students, by personal attitudes and subjective norms, considered important in predicting decisions of the students to ignore any accounting profession. Thus, through this research, it is recommended to the accounting department and business faculty to recruit professional accountants and bring Indonesian professional accounting board to provide activities that engage and support students learn more about accounting profession. Likewise, accounting lecturer must be more practical rather only theoritical and include interesting lesson techniques for the students. In addition, by delivering internships and seminars as mandatory in the school curriculum, will increase student knowledge and experience. It is also recommended that the application of these programs should be communicated through social media.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.