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Journals / Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty / 2026 / Volume: 13 Issue: 1

Behavioral and Normative Beliefs Determining Preferences Towards the Accounting Profession: A Comparative Study Between Poland and Türkiye

Özen Akçakanat(SÜLEYMAN DEMİREL ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, BANKACILIK VE FİNANS BÖLÜMÜ)0000-0002-7223-3028
Şerife Kılıçarslan(ATATÜRK ÜNİVERSİTESİ, OLTU BEŞERİ VE SOSYAL BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ)0000-0002-5715-3417
Pages
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Publication Date
2026-03-30
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The findings indicated that two of the developed hypotheses were supported, while six were partially supported.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:In recent years, there has been growing evidence that students’ interest in the accounting profession has declined, and that the profession is perceived as stressful, demanding, and monotonous.
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Key Findings & Data:A total of 713 students were reached using the convenience sampling method through a survey technique.
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Conclusion & Impact:The findings indicated that two of the developed hypotheses were supported, while six were partially supported.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:Accounting Career Choice · Theory of Reasoned Action · Students

Abstract

In recent years, there has been growing evidence that students’ interest in the accounting profession has declined, and that the profession is perceived as stressful, demanding, and monotonous. This tendency has become an important topic of research, as it may negatively affect the future supply of human capital in the accounting field. Building on this context, the aim of this study is to identify the behavioral and normative beliefs that influence students’ personal attitudes and subjective norms leading to their decision not to choose the accounting profession, based on the Theory of Reasoned Action (TRA). The study also investigates whether there are differences in these beliefs, attitudes, and norms among students studying in Poland and Türkiye. The research sample includes students from the Faculty of Economics, Finance, and Management at the University of Szczecin in Poland and the Faculty of Economics and Administrative Sciences at Erzurum Technical University in Türkiye. A total of 713 students were reached using the convenience sampling method through a survey technique. Data were collected through a 15-item questionnaire. Multiple linear regression and independent-sample t-tests were conducted to test the hypotheses developed in the study. The findings indicated that two of the developed hypotheses were supported, while six were partially supported. In the Polish sample, personal attitudes leading to the decision not to choose the accounting profession were more influenced by behavioral beliefs compared to the Turkish sample. Similarly, subjective norms leading to the decision not to pursue an accounting career were more influenced by normative beliefs in the Polish sample than in the Turkish sample.

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Cite This Article

Akçakanat, Ö., Kılıçarslan, Ş. (2026). Behavioral and Normative Beliefs Determining Preferences Towards the Accounting Profession: A Comparative Study Between Poland and Türkiye. Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty, Volume: 13 Issue: 1. https://doi.org/10.30798/makuiibf.1642064

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