Business & Management Studies: An International Journal
Yazarlar: Mehmet YÜCENURŞEN
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Özet: 1. LITERATURE 1.1. RESEARCH SUBJECT The basis of the Planned Behavior Theory (PBT) developed by Ajzen (1991) consists of the understanding that people make rational decisions by obtaining the information they need systematically. PBT emphasizes that intentions towards behavior are determined by attitude, subjective norms and perceived behavioral control. In other words, the behavior of the individual does not only occur depending on his own will; attitude, subjective norms, and perceived behavioral control factors are also effective in realizing the behavior (Ajzen & Albarracin, 2007). In this context, an individual who has a positive attitude towards performing a behavior is more likely to perform the behavior than an individual who has a negative attitude. 1.2. RESEARCH PURPOSE AND IMPORTANCE The main purpose of this study is to determine of the effect of attitude, subjective norms and perceived behavioral control on students' intention to pursue a career in the accounting profession within the framework of the PBT model. 1.3. CONTRIBUTION of the ARTICLE to the LITERATURE In the Turkish literature, within the framework of the Planned Behavior Theory studies on examining students' intentions to pursue a career in the accounting professions are very few and only the intention of the students to become accountants has been examined. For this reason, this study was carried out for students. 2. DESIGN AND METHOD 2.1. RESEARCH TYPE This study is designed as a descriptive study. 2.2. RESEARCH PROBLEMS The problem of this study; the determination of the effect of attitude, subjective norms and perceived behavioral control on students' intention to pursue a career in the accounting profession within the framework of the PBT model. 2.3. DATA COLLECTION METHOD The primary data of this quantitatively designed study consisted of questionnaires applied to students and conducted using face-to-face interview method. 2.4. QUANTITATIVE / QUALITATIVE ANALYSIS In order to test the H1, H2 and H3 hypotheses developed in the research, Confirmatory Factor Analysis was carried out to understand the relationship between each expression and the relevant hidden structure. After confirmatory factor analysis, path analysis was performed with the AMOS package program to test the hypotheses. 2.5. RESEARCH MODEL The model of the research is presented below. 2.6. RESEARCH HYPOTHESES The research hypotheses created within the framework of the research model are presented below. H1: Students' attitudes have a significant and positive effect on their intention to pursue a career in the accounting profession. H2: The subjective norms of the students have a significant and positive effect on their intention to pursue a career in the accounting profession. H3: Students' perceived behavioral controls have a significant and positive effect on their intention to pursue a career in accounting profession. 3. FINDINGS AND DISCUSSION 3.1. FINDINGS as a RESULT of ANALYSIS The first hypothesis (H1) of the research is “Students' attitudes have a significant and positive effect on their intention to pursue a career in the accounting profession.” As a result of testing the hypothesis, we can see that students' attitudes affect their intentions to have a career in accounting professions positively (0.443) and significantly (0.045). According to these results, H1 hypothesis is supported. In other words, wages, career opportunities, etc. intrinsic factors significantly affect students' intention to pursue a career in the accounting profession. The second hypothesis (H2) of the research is “The subjective norms of students have a significant and positive effect on their intentions to pursue a career in the accounting profession.” As a result of testing the hypothesis, we can see that the subjective norms of the students affect their intention to pursue a career in the accounting profession positively (0.313) and significantly (0.013). According to these results, the H2 hypothesis is supported. In other words, we can say that on the intention of the student to pursue a career in the accounting professions; family, relatives, friends and lecturers have an effect. The third hypothesis (H3) of the research is "Perceived behavioral controls of students have a significant and positive effect on their intention to pursue a career in the accounting profession." Hypothesis (0.385) is not supported. On the results (0.385) we can see that H3 hypothesis is not supported. 3.2. HYPOTHESIS TEST RESULTS According to the results of the path analysis, the proposed hypotheses for the intention of career in the accounting profession of attitude (H1) and subjective norms (H2) are supported. On the other hand, the hypothesis of perceived behavioral control (H3) intended to pursue a career in accounting profession is not supported. 3.3. DISCUSSING the FINDINGS with the LITERATURE When the findings obtained are evaluated, the results of the literature review are similar to the previous studies. As a result of the research, the relationship between attitude dimension and intention to have a career in accounting professions has been supported by previous studies (Tan & Laswad, 2006; Byrne, Willis, & Burke, 2012; Felton, Dimnik, & Northey, 1995). Similarly, the relationship between subjective norms and intention to pursue a career in the accounting professions has been supported by previous studies (Cohen & Hanno, 1993; Mbawuni & Nimako, 2015; Samsuri, Arifin, & Hussin, 2016; Durer, Çalışkan, Akbaş, & Gündoğdu, 2009; Lowe & Simons, 1997; Law, 2010). In this context, it can be said that family members, relatives, friends and lecturers have an impact on students intentions to pursue a career in the accounting profession. On the other hand, this study differs from similar studies in that the hypothesis (H3) regarding the relationship between perceived behavioral control dimension and intention to pursue a career in accounting professions is not supported. 4. CONCLUSION, RECOMMENDATION AND LIMITATIONS 4.1. RESULTS of the ARTICLE As a result of the analysis, it was concluded that the students' attitude (H1) and subjective norms (H2) positively and significantly affect their intention to pursue a career in the accounting profession. 4.2. SUGGESTIONS BASED on RESULTS In the research, findings were obtained only for students of a vocational high school of a state university. In future studies, it is recommended that the students who study at other higher education institutions and who take accounting courses and professional accountants must be included in the research. A comparison of graduates / employees would be good. 4.3. LIMITATIONS of the ARTICLE The most important limitation of this research is that the sample of the research consists on only vocational high school students of a public university.