ÖĞRENCİLERİN MUHASEBE MESLEĞİNDE KARİYER YAPMA NİYETLERİNİN PLANLI DAVRANIŞ TEORİSİ PERSPEKTİFİNDE İNCELENMESİ: AMPİRİK BİR ÇALIŞMA

Bu çalışmanın amacı, Ajzen’in Planlı Davranış Teorisi çerçevesinde öğrencilerin muhasebe mesleğinde kariyer yapma niyetlerini incelemektir. Çalışmada, bir devlet üniversitesinin meslek yüksekokulunda Muhasebe ve Vergi Uygulamaları Programı, İşletme Programı, Bankacılık ve Sigortacılık Programı ve Maliye Programı’nda öğrenim gören 179 öğrencisine bir anket uygulaması gerçekleştirilmiştir. Elde edilen verilerin analizinde, tanımlayıcı istatistikler ile yapısal eşitlik modellemesi kapsamında oluşturulan yol analizi kullanılmıştır. İleri sürülen hipotezlerin analizi sonucunda öğrencilerin tutum ve subjektif normlarının muhasebe mesleğinde kariyer yapma niyetlerini pozitif ve anlamlı etkilediği saptanmıştır.

AN INVESTIGATION OF STUDENTS' CAREERS IN THE ACCOUNTING PROFESSION IN THE PLANNED BEHAVIOR THEORY PERSPECTIVE: AN AMPIRIC STUDY

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 carried out for students. 2. DESIGN AND METHOD 2.1. RESEARCH TYPE 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 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. Attitude H1 Subjective Norm Perceived Behavioral Control H 2 H 3 2.6. RESEARCH HYPOTHESES below. profession. in the accounting profession. Intention to Career in Accounting Profession The research hypotheses created within the framework of the research model are presented H1: Students' attitudes have a significant and positive effect on their intention to pursue a career in the accounting H2: The subjective norms of the students have a significant and positive effect on their intention to pursue a career 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 intentio n 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

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