This study explores the relationships between behavioral measures and behavioral intentions in pursuing accounting as a major. The self-efficacy concept from Social Cognitive Theory is integrated with the two factors, personal interest and social influence, in Fishbein-Ajzen’s Theory of Reasoned Action model to construct behavioral measures. Using structural equation modeling, this study finds support that self-efficacy expectations and perceived image of the accounting profession significantly aid in the prediction of personal interest; moreover, personal interest and social influence are significant predictors of behavioral intentions. Findings of this study convey practical implications to the accounting profession to correct its stereotyped negative image in order to secure the supply of qualified accounting students and professional accountants. Likewise, accounting programs should look beyond students with accounting-related technical skill self-efficacy, and vigorously identify and recruit qualified students with superior soft skill self-efficacy by stressing the importance of communication and teamwork skills in the success of accounting study and career.


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