Behavioral intention of undergraduate accounting students in the Philippines to enroll in a data-analytics related course

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Document Type

Conference Proceeding

Source Title

6th SMEC Research Congress

Publication Date

2-2024

Abstract

The advent of Industry 4.0 has brought about a rapid change in digital technology, making processes faster, more efficient and effective. Data being generated and handled by business organizations have become increasingly large and complex. Thus, future accounting professionals should equip themselves with the necessary analytical skills to adapt to the ever- changing industry. Using the Theory of Planned Behavior (TPB) as its conceptual framework and multivariate linear regression for analysis, this quantitative study determined the behavioral intention of undergraduate accounting students to enroll in data analytics-related courses which will equip them with necessary critical and analytical skills in a volatile, ambiguous, and ever- changing world. The results showed that attitude (both cognitive and affective), subjective norm (social pressure and influence), and perceived behavioral control (amount of information students have about data analytics) positively affect the behavioral intention of undergraduate accounting students to enroll in data analytics-related courses. As a recommendation, regulators, and administrators of higher education institutions may consider the results of this study when offering a data analytics-related course, either as a separate core course, integrated within existing professional courses, or an elective course. The study can be improved by future researchers by incorporating other variables in the statistical analysis.

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Disciplines

Social and Behavioral Sciences

Note

No fulltext

Keywords

Business students—Psychology

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