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Karlsson, P.
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Publications (1 of 1) Show all publications
Karlsson, P. & Noela, M. (2021). Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession. Journal of Accounting Education, 58, 1-17, Article ID 100756.
Open this publication in new window or tab >>Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession
2021 (English)In: Journal of Accounting Education, ISSN 0748-5751, E-ISSN 1873-1996, Vol. 58, p. 1-17, article id 100756Article in journal (Refereed) Published
Abstract [en]

This study, employing the simplified Theory of Reasoned Action (TRA), investigates student beliefs that influence their attitudes and subjective norms, leading them to not choose the accounting profession in Sweden. Questionnaires were sent electronically to first-year and second-year university students, and, after applying the exclusion criteria, the sample size comprised 228 students. The results reaffirmed the simplified TRA model and revealed that both behavioral (no personal interest in accounting, a boring profession, and higher salaries in other occupations) and normative beliefs (the influence of teachers and peers), through personal attitudes and subjective norms, influenced students’ decision to avoid the accounting profession. The findings suggest that accounting departments and business school faculties should recruit professional accountants and invite Swedish professional accounting bodies to create supportive activities that will motivate and help students learn more about the profession. Furthermore, accounting teachers should be more practical and equipped with engaging pedagogical techniques, and mandatory internships and seminars should be included in the school curriculum. It is also suggested that these implications should be positively communicated through social media.

Place, publisher, year, edition, pages
Elsevier, 2021
Keywords
Accounting profession, Attitudes, Beliefs, Students, Sweden, Theory of Reasoned Action (TRA)
National Category
Business Administration
Research subject
Business Administration
Identifiers
urn:nbn:se:kau:diva-88876 (URN)10.1016/j.jaccedu.2021.100756 (DOI)2-s2.0-85118753049 (Scopus ID)
Available from: 2022-03-01 Created: 2022-03-01 Last updated: 2022-03-30Bibliographically approved
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