Accounting Practices’ Intention Among Student Entrepreneurs

Abstract

This paper examines accounting practices’ intention among student entrepreneurs in higher learning institutions in Malaysia. It is known that accounting practices can assist business owners in making better business decisions. This study was formed due to various entrepreneurial graduates being unable to implement accounting knowledge in their business operations. Several determinants include specific accounting terms, uninteresting material, unable to understand the business document, and lack of statistical financial analysis skills. This study uses the Theory of Planned Behavior as an underpinning theory to identify the students’ intention toward accounting practices. The main target respondents in this study are university students who conducted business while being university students at the same time. Using a simple random sampling method, a total of 436 responses were analyzed using SmartPLS software. The finding justified that subjective norms, technology, and perceived difficulties have a significant impact on accounting practices’ intention. As a result, this study is capable of giving significant insights to educational providers, policymakers such as the Malaysian Qualification Agency, and higher education in the development of accounting courses for student entrepreneurs programs.