Theoretical perspectives and framework
In order to investigate how best to attract students to the accounting profession, this
study uses the theory of reasoned action (TRA) to assess the intentions and behaviours
in making decisions, particularly related to occupational choice (Felton et al., 1995).
This theory is modelled on a social psychological framework which has been proven
useful in explaining many types of behaviour. The TRA has been reported as being
successful in explaining humans’ intentions and behaviour in a range of decision
situations (Ajzen and Fishbein, 1980). More specifically the TRA has been employed to
address variables affecting career choice, particularly in accounting (Felton et al., 1995).
The TRA assumes that individuals consider the implications of their actions and
behave in accordance with their beliefs about the outcomes of their actions and their
evaluation of those outcomes. The TRA predicts that students’ intentions to pursue a
career should be strongly related to their attitudes toward that career.