Academic journal article Journal of Business and Entrepreneurship

Entrepreneurial Intentions of Accounting Students

Academic journal article Journal of Business and Entrepreneurship

Entrepreneurial Intentions of Accounting Students

Article excerpt


The growth and development of small businesses is important for many regions or countries as such activity represents the generation of additional commercial activity. In some places, absolute growth in economic activity results from establishment of small businesses. Interest in the creation of small businesses has led to exploration of how and why individuals self-select to start a business. The topic of one's intention to become an entrepreneur has received considerable attention in the literature of entrepreneurship. The subject is normally referred to as entrepreneurial intention and in recent years several research articles have appeared that address the intention from various points of view to include gender, age, culture, work experience, and others (see, for example, Cha and Bae, (2010). Nearly all of the relevant research is found in the entrepreneur literature.

While some attention has been given to entrepreneurial intention on the part of high school and college students, little attention has been afforded to studying the intentions of college students in specific disciplines. Studies have included samples of students from programs in commerce or business administration, yet there has been practically no research into the intentions of students enrolled in a specific discipline. The present study aims to study the entrepreneurial intentions of students of accounting to extend what is known about intentions of college students.

Another aim of the present study is to examine one of the researchgrounded antecedents of entrepreneurial intention: perceived self-efficacy. Some of the literature aimed at one's intention to start a business has found moderate to strong relationships between perceived self-efficacy and entrepreneurial intention. We want to examine this particular relationship with a sample of accounting students and we want to broaden the focus on self-efficacy by studying the variables of core self-evaluation, job dedication, and grade-pointaverage (GPA) in relation to entrepreneurial intention. Core self-evaluation (CSE) as a construct and measure includes self-efficacy, however CSE is a broad and unified concept which has been shown to be strongly and positively related to work performance. Job dedication as an attitudinal measure has been shown to be a useful predictor of success on the job as well as a predictor of contextual, helpful performance on the job. Overall student GPA has been shown to be a reliable predictor of performance on the job.

In sum, the foci of the present study are examination of: (1) the entrepreneurial intentions of a group of accounting students, as well as (2) variables that heretofore have been shown to be positively related to entrepreneurial intention and/or performance on the job. Combining research on intentions with self-perceptions and links to performance correlates should extend the theory-grounding of entrepreneurial intentions. Findings should add to what is known about entrepreneurial intention as well as to add to understanding of antecedent variables. The following sections of this paper present a review of literature relevant to the topics under study, the explanation of research methodology and questions, study results, discussion and conclusions.


An entrepreneur is one who starts his or her own business. The individual is normally regarded as being self-employed and the terms, "entrepreneur' and "self-employed" are often used inter-changeably. In the U.S. more than 96 per cent of all businesses are small firms with 500 or fewer employees; many with less than 20 employees (Nunn and Ehlen, 2001). Many firms are led by an entrepreneur or sole proprietor. The U.S. Small Business Administration (2015) identifies significant growth in the number of sole proprietorships. Interest in starting a new business is generally high.

Nabi, Holden & Walmsley, (2010) report that in the U. …

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