Journal of Accounting and Management Information Systems (JAMIS)


THE BEHAVIORAL INTENTION OF MALAYSIAN STUDENTS TOWARD ACCOUNTING DISCIPLINE

Vol. 12, Nr. 3/2013 ,   p471..488

Author(s):  
Gholamreza ZANDI
Babak NAYSARY
Say SOK KWAN


Keywords:   accounting discipline, behavioral intention, gender gap, subjective norm, TRA

Abstract:  

The aim of this study is to examine the factorsaffecting Malaysian male and female students’ intention to enroll in accountingprograms. The study is based on the Theory of Reasoned Action as a theoreticalframework. Based on Theory of Reasoned Action model, the factors that mayaffect students’ behavioral intention to choose accounting programs arecategorized into three dimensions: attitudes toward choosing the program,subjective norm and amount of information on accounting. A questionnaire isemployed to collect data from a sample of 400 male and female students inInternational Islamic University Malaysiaand Tunku AbdulRahman Collegein Malaysiacurrently enrolling in accounting programs. According to our results attitudeand subjective norm have significant influence on behavioral intention of bothmale and female students to enroll in accounting programs. In case of amount ofinformation on accounting, the results support its significant impact on malesbut not females’ behavioral intention to enroll in the program. Severalimplications and recommendations are also discussed in the light of ourfindings.



Download:   http://online-cig.ase.ro/jcig/art/12_3_6.pdf

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