A theory of reasoned action model of accounting students' learning processes and learning strategies

Abstract

Fishbein and Ajzen's 1975 Theory of Reasoned Action (TRA), updated by Ajzen and Fishbein in 1980, is advanced in this paper as an appropriate theory for measuring student's intentions to adopt deep or surface processing and to adopt specific learning strategies. TRA is a decision theory that explains motivation by emphasising the specific processes that individuals use to make choices. TRA captures an individual's motivation by using the concept of intention to perform a behaviour. A TRA model was constructed based on a four‐latent‐variable (deep, surface, strategic and intention) framework and empirically assessed for model data fit. The survey items showed loadings on the constructs of deep, surface and strategic processing under this framework, indicating strong construct validity for the three learning factors. The TRA model was found to strongly positively influence the adoption of the deep processing construct, and to strongly negatively influence the adoption of the surface processing construct. In addition, it was found to strongly positively influence the adoption of positive learning strategies and weakly discourage the use of negative learning strategies.

The impact of students' attitude and subjective norm on the behavioural intention to use services of banking system

“…The theory investigates how attitudes and subjective norm determine the volitional behaviour. Many studies adopts Ajzen and Fishbein's theory and applied it to a variety of fields, such as donation, occupational tendency, bone marrow, learning motivation, as well as consumer behaviour (Weber et al, 2007;Lin et al, 2011;Bagozzi et al, 2007;Addison and Chou, 2003;Amin and Chong, 2011). In addition, it is widely applied to fields such as management, finance, and marketing.…”

Quality of Ethics Education in Producing Ethical Future Accountants: A Conceptual Paper

“…However, the propensity of students to use various learning strategies depends on their background traits, with gender being one of them (Beukes, 2016;Lynn, 2014;Montano et al, 2010;Hassall and Joyce, 2001). As TRA has been shown to be crucial in influencing the adoption of learning approaches, it can be used to explain students' intentions towards their preferred learning ways (Addison and Chou, 2003). Additionally, a different study discovered that male students, as opposed to female students, prefer to use a surface learning strategy (Lynn, 2014).…”

Antecedents of the Adoption of Social Media Policy and Its Consequences towards Internal Brand: A Conceptual Paper

“…Next theories that related to adoption is the Theory of Reasoned Action (TRA) by Fishbein and Ajzen in 1975. This theory has been widely used by scholars with relation to adoption (Sulaiman Lujja, Mustafa Omar Mohammad & Rusni Hassan, 2016;Addison & Chou, 2003;Pookulangara, Hawley & Xiao, 2011;Wan, Chung, & Chow, 2005;Awa, Ojiabo & Emecheta, 2015). TRA is a social-psychological model that claimed belief will influence attitude which then shapes intention that leads to the behavior (Prager (202) in Pérez, Sánchez, Carnicer, Jiménez, (2004;Pérez, Sánchez, Carnicer, Jiménez, 2004 For an instance, Sulaiman Lujja, Mustafa Omar Mohammad, Rusni Hassan, (2016) did their study on Islamic banking in Uganda by using the theory of reasoned action.…”

“…These three theories namely Technology Acceptance Model, Theory of Reasoned Action and Diffusion of Innovation has been widely used by scholars pertaining to adoption. (Lindsay, Jackson & Cooke, 2011;Pérez, Sánchez, Carnicer, & Jiménez, 2004;Pinho & Soares, 2011;Fatemeh Sheikhshoaei & Tahereh Oloumi, 2011;Lu, Chun, Liu & Yao, 2003;Sulaiman Lujja, Mustafa Omar Mohammad & Rusni Hassan, 2016;Addison & Chou, 2003;Pookulangara, Hawley & Xiao, 2011;Wan, Chung, & Chow, 2005;Awa, Ojiabo & Emecheta, 2015;Ehigie, & McAndrew, 2005;Gledson & Greenwood, 2017;Hazen, Overstreet & Cegielski, 2012;Boateng et al 2016, Bhattacharya, 2015Plewa et al 2012 andJamshidi et al 2015).…”