Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • apa.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession
Karlstad University, Faculty of Arts and Social Sciences (starting 2013), Karlstad Business School (from 2013).
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. Vol. 58, p. 1-17, article id 100756
Keywords [en]
Accounting profession, Attitudes, Beliefs, Students, Sweden, Theory of Reasoned Action (TRA)
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:kau:diva-88876DOI: 10.1016/j.jaccedu.2021.100756Scopus ID: 2-s2.0-85118753049OAI: oai:DiVA.org:kau-88876DiVA, id: diva2:1641210
Available from: 2022-03-01 Created: 2022-03-01 Last updated: 2022-03-30Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records

Karlsson, Per

Search in DiVA

By author/editor
Karlsson, Per
By organisation
Karlstad Business School (from 2013)
In the same journal
Journal of Accounting Education
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 192 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • apa.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf