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ENTREPRENEURIAL INTENTIONS OF ACCOUNTING STUDENTS

Abstract

The primary focus of this work is the exploration of the constructs, entrepreneurial intention, and entrepreneurial self-efficacy, as this work may inform entrepreneurship educators and career counselors. A secondary aim is the examination of core self-evaluation within the context of entrepreneurial intention. Little prior research has focused on students in specific business disciplines, and in this study we examine the intention of accounting students who are within 18 months of graduation. The concept of entrepreneurial self-efficacy, one’s belief in capacity to start a business, heretofore has been shown to be highly related to entrepreneurial intention. This particular relationship is explored in detail as well as the contrast in various measures of self-efficacy. Also examined are the relationships among entrepreneurial self-efficacy and intention with performance (collegiate GPA), and job dedication (a measure of work performance). Findings tend to demonstrate the concurrent and construct validity of the attitudinal measure, entrepreneurial self-efficacy. In addition, the study adds to the theory base regarding entrepreneurial intention.

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