To pursue a career in accounting or not: a study based on the Theory of Planned Behavior

Abstract

Abstract This study investigates the intention of 691 students graduating from Accounting courses at public universities in the state of Paraná to pursue a career in the area of accounting, based on the Theory of Planned Behavior. For the analysis, the sample was divided into ten mesoregions according to the criteria of the Paranaense Institute for Economic and Social Development (Ipardes). The data collected were treated using descriptive statistics and structural equations techniques. The research hypotheses were corroborated in most of the mesoregions and the main findings show that attitude, subjective norm, and perceived behavioral control variables affect the students' intention to pursue a career in the area of accounting. The samples for six mesoregions (1. Curitiba Metropolitan Area, 2. East Center, 4. North Central, 5. Northwest, 6. West, and 9. South Center), in which the three hypotheses were corroborated, represent the largest and most developed cities in Paraná. The results in the ten mesoregions studied explain an intention variance of between 27.84% and 64.31%. The findings of this research contribute to understanding the profiles of accounting graduates from public institutions in the state of Paraná, providing elements to support the managers of the institutions in analyzing and elaborating differentiated strategies in relation to course curricula and approaches, according to the particular region. In addition, regulatory agencies can use these findings as a basis for in-depth research on the variables that influence the intentions of future professionals and to develop policies that guide institutions in developing courses with more adequate and consistent content for the market.