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Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major

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  • Emad Awadallah
  • Adel Elgharbawy

Abstract

Many researchers have endeavoured to explore the factors that influence the choice of students to major in accounting. To this end, and by using the theory of reasoned action (TRA), this study contributes to the accounting education literature by providing empirical evidence on the relationship between selected intrinsic and extrinsic factors and the choice of students to major in accounting in a fast-developing country, Qatar. Using mixed methods for data collection and analysis; a questionnaire survey along with semi-structured interviews; the findings of the current study confirm the propositions of the TRA that student’s decision to major in accounting is shaped by attitudinal factors (personal interests, perception of accounting education including introductory course, and the perception of job prospects), as well as subjective norms factors (influence of instructor and the social influence from family and peers).

Suggested Citation

  • Emad Awadallah & Adel Elgharbawy, 2021. "Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major," Accounting Education, Taylor & Francis Journals, vol. 30(1), pages 86-106, January.
    • Handle: RePEc:taf:accted:v:30:y:2021:i:1:p:86-106
    DOI: 10.1080/09639284.2020.1811992
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    Cited by:

    1. Cao Minh Anh Nguyen & Minh-Tri Ha, 2023. "The interplay between internal communication, employee engagement, job satisfaction, and employee loyalty in higher education institutions in Vietnam," Palgrave Communications, Palgrave Macmillan, vol. 10(1), pages 1-13, December.
    2. Ibrahim N. Khatatbeh & Hashem Alshurafat & Mohannad Obeid Al Shbail & Fouad Jamaani, 2023. "Factors Affecting Employees Use and Acceptance of Remote Working During the COVID-19 Pandemic: Evidence From the Jordanian Insurance Sector," SAGE Open, , vol. 13(2), pages 21582440231, June.
    3. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M., 2022. "Accounting education literature review (2021)," Journal of Accounting Education, Elsevier, vol. 59(C).

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