Investigating the Impact of Some Normative and Behavioral Beliefs on Not Choosing The Accounting Field: A Case Study of Tehran, Shiraz and Jahrom Students

In developing countries such as Iran, the expansion and development of accounting, mainly forms part of the necessary infrastructure to achieve the economic development goals, while the accounting education system in Iran has fundamental inadequacies and students have little desire to choose the field of accounting. The purpose of this research is to explain the normative and behavioral beliefs of students about the accounting profession by using the theory of rational action. The current research is quantitative in terms of approach and multiple linear regression method is used. To collect information, the questionnaire of Carlson and Neola (2022) was sent electronically via e-mail to ninth, tenth, eleventh and twelfth grade students (experimental, mathematics, humanities, work and knowledge) in Tehran, Shiraz and Jahrom in 1401 and in Finally, out of the 600 sent questionnaires, 450 usable questionnaires were analyzed using the available sampling method. Furthermore, a multiple linear regression model was used for data analysis using SPSS No. 22 software. The results reaffirmed the simplified TRA model and revealed that both behavioral (no personal interest in accounting, a boring profession, more job opportunities in other careers, lack of numerical ability, the load of stressful duties in accounting profession and higher salaries in other occupations) and normative beliefs (the influence of teachers and peers), through personal attitudes and subjective norms, influenced students’ decision to avoid the accounting profession. According to the findings of current research, it is suggested that in order to change the behavioral and normative beliefs, professional accountants should be used in accounting education to motivate students to develop their learning and knowledge in the profession by using practical and attractive teaching techniques and show the true position of the accounting. Furthermore, mandatory internships and seminars should be included in the course curriculum and taught through social media.