Becoming a CPA<br/>—How to Attract University Students to the Accounting Profession Using Theory of Planned Behavior?

Abstract

The purpose of this study is to determine the relative importance of factors that attract university students to the accounting profession in Lebanon using Theory of Planned Behavior. The significance of this study is based on the previous research which has shown that "intrinsic factors" (attitude toward the behavior) and "parental influence" (subjective norms) are significant predictors of career choice of accounting students. Using a very large judgmental sample from business students focusing on accounting, the researchers in this study constructed a reliable and valid instrument having one item measuring intention to pursue accounting career in Lebanon, four items measuring self efficacy, another four items measuring social influence (subjective norms) and five items measuring attitude and behavioral beliefs. The multiple regression analysis retained "Subjective Norms" in the model and removed "Beliefs and Attitude towards Accountant and CPA", "Self Efficacy", and "Perceived Behavioral Control". The current study showed that path analysis was not an acceptable fit of data. All predictors (paths) except the direct effect between "Subjective Norms" and "intention to pursue accounting career in Lebanon" should be deleted from the model. Findings of this study support that Hypothesis 1-Subjective Norms (perceived social pressure to become or not become CPA) will be a significant positive predictor of intention to Pursue a CPA Career. Furthermore, the current study provided implications for policy making and for further research.

Perceived Value as a Mediating Variable in the Theory of Planned Behavior: Application to the Intention of Completing an Master of Business Administration

“…The instruments used were the result of the literature review, the instrument used is the combination of two validated questionnaires, such as: the questionnaire proposed by (El-Mousawi and Charbaji, 2016), and the questionnaire proposed by (Al-Debei et al, 2013) based on Ajzen's (1991) theory of planned behavior.…”

Analisis Faktor-Faktor yang Mempengaruhi Minat Pemilihan Karir sebagai Akuntan Publik

“…Penelitian yang di lakukan sebelumnya terdapat berbagai kesenjangan penelitian seperti penelitian dari Ilias et al (2021) mengemukakan bahwa, Attitude toward behavior, keyakinan normatif, dan persepsi kontrol perilaku dapat berpengaruh terhadap minat mahasiswa akuntansi ketika memilih karir sebagai akuntan. Charbaji (2016) menemukan bahwa secara parsial Attitude toward behavior tidak bisa berpengaruh terhadap mahasiswa akuntansi pada penentuan karirnya menjadi akuntan. Srirejeki & Faturahman (2019) dan Bouilheres et al (2022) memaparkan bahwasanya Attitude toward behavior signifikansinya berdampak positif pada minat mahasiswa ketika menentukan karirnya menjadi seorang akuntan.…”

Starting Your Career at an Accounting Firm: The Role of Personality in Explaining Career Starts

“…The TPB determinants have been shown to influence intentions to work in a specific occupation (e.g., Arnold et al 2006) and are applicable to job seekers currently unemployed (Vinokur and Caplan 1987;Wanberg, Glomb, Song, and Sorenson 2005) and those seeking temporary employment ( Van Hooft and De Jong 2009). More specifically, in the field of work-related behaviors, TPB has also been used to predict the career choices of accounting students (e.g., Bagley et al 2012;Dalton et al 2014;El-Mousawi and Charbaji 2016;Solikhah 2014).…”