Entrepreneurial Intentions on Accounting Education Students: The Implementation of Theory Planned Behavior

Abstract

The purpose of this paper is to test the  entrepreneurial intentions of  accounting education students by making a comparative analysis among gender groups. A total of 218 Accounting education students throughout Indonesia,  completed  a list  of questions for entrepreneurial intentions. The questionnaire has four sections that extract information about  behavioral attitudes, subjective norms, perceived control  behaviors and entrepreneurial intentions. Responden was asked to dispute his choice with a statement on a five-point numerical type scale. The results identified that students who had undergone entrepreneurship education (accounting education study program) tended to have high entrepreneurial intentions. Attitudes towards perceived  control behaviors and behaviors  are the main predictors  of entrepreneurial intentions, while subjective norms, do not. This study did not find any significant differences in entrepreneurial intentions in terms of men and women.  The limitation of this study lies in the sample size and units of accounting education study program  that have attended entrepreneurship lectures  (universities) from which samples have been taken. Future research is recommended to predict students' entrepreneurial intentions by taking a larger sample by comparing them through business practice activities. This study strongly suggests the need to include educational entrepreneurship in the curriculum at universities in Indonesia. This research provides an assessment of  university entrepreneurship intentions that have a relationship with financial management, namely accounting and business through entrepreneurship practicum, therefore it further enriches the literature and helps toiversalkan the theory of intention.