USING THE THEORY OF PLANNED BEHAVIOR IN ACCOUNTING RESEARCH: A BIBLIOMETRIC REVIEW

Zul Azmi, Saftiara Puspita

Abstract


This research aims to map the use of the theory of planned behavior in accounting research which is written explicitly in articles in 2011-2023. This research explores the theory of planned behavior which is used as a theoretical basis for explaining phenomena within the scope of accounting. The method in this research uses a qualitative descriptive approach where data collection uses bibliometric review as a basis for analyzing research. The articles reviewed include Scopus indexed journal sources and Sinta 2 indexed journal sources. The research results show that based on the highest number of citations there are 3 Scopus articles in the field of financial and management accounting, 1 article in the field of environmental management, and 1 article in the field of psychology. As a comparison, the articles accredited by Sinta2 found 10 articles in the field of accounting. There is still more explicit use of the Theory of planned behavior in the Sinta 2 article. An interesting focus on the TPB, especially in light of the finding that there is not always a relationship between intentions and actual behavior. Several researchers highlight the need to strengthen intentions so that they can be translated into actual behavior, and the important role played perceived behavioral control in this process

Keywords


Theory of Planned Behavior; Accounting; Bibliometric; Behavior

Full Text:

PDF

References


Afdalia, N., Pontoh, G. T., & Kartini, K. (2014). Theory of planned behavior dan readiness for change dalam memprediksi niat implementasi peraturan pemerintah nomor 71 tahun 2010. Jurnal Akuntansi & Auditing Indonesia, 18(2), 110–123. https://doi.org/10.20885/jaai.vol18.iss2.art3

Ajzen. I., & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior. In Englewood Cliff (Pbk. ed). Prentice-Hall.

Ajzen, I., & Driver, B. L. (1991). Prediction of leisure participation from behavioral, normative, and control beliefs: An application of the theory of planned behavior. Leisure Sciences, 13(3), 185–204. https://doi.org/10.1080/01490409109513137

Ajzen, I., & Fishbein, M. (1969). The prediction of behavioral intentions in a choice situation. Journal of Experimental Social Psychology, 5(4), 400–416. https://doi.org/10.1016/0022-1031(69)90033-X

Ajzen, I., & Fishbein, M. (2005). The Influence of Attitudes on Behavior. In D. Albarracin, B. T. Johnson, & M. P. Zanna (Eds.), The Handbook of Attitudes (Vol. 173, Issue 221). Mahwah, NJ: Lawrence Erlbaum Associates.

Ajzen, I., & Madden, T. J. (1986). Prediction of goal-directed behavior: Attitudes, intentions, and perceived behavioral control. Journal of Experimental Social Psychology, 22(5), 453–474. https://doi.org/10.1016/0022-1031(86)90045-4

Albayrak, T., Aksoy, Ş., & Caber, M. (2013). The effect of environmental concern and scepticism on green purchase behaviour. Marketing Intelligence & Planning, 31(1), 27–39. https://doi.org/10.1108/02634501311292902

Asmoro, P. S., Aini, E. K., & Nurlaily, F. (2022). Tax Policy and Financial Access: Implications for Entrepreneurial Intention and Entrepreneurial Behavior Among Generation Z. Jurnal Akuntansi Dan Keuangan, 24(2), 57–67. https://doi.org/10.9744/jak.24.2.57-67

Bosnjak, M., Ajzen, I., & Schmidt, P. (2020). The theory of planned behavior: Selected recent advances and applications. Europe’s Journal of Psychology, 16(3), 352–356. https://doi.org/10.5964/ejop.v16i3.3107

Chaplin, J. . (1995). Kamus Lengkap Psikologi (ed. 1 cet.2). Raja Grafindo Persada.

Chiou, Jyh, S. (1998). The Effects of Attitude, Subjective Norm, and Perceived Behavioral Control on Consumers’ Purchase Intentions: The Moderating Effects of Product Knowledge and Attention to Social Comparison Information. Proc. Natl. Sci. Counc. ROC (C), 9(2), 298–308. https://www.semanticscholar.org/paper/The-Effects-of-Attitude-%2C-Subjective-Norm-%2C-and-on-Chiou/c5bf1e0f37b1bf1676886cfdcd54531bfeed793e

Conner, M., & Armitage, C. J. (1998). Extending the Theory of Planned Behavior: A Review and Avenues for Further Research. Journal of Applied Social Psychology, 28(15), 1429–1464. https://doi.org/10.1111/j.1559-1816.1998.tb01685.x

Fishbein, M., & Ajzen, I. (2010). Predicting and changing behavior: The reasoned action approach. In Psychology Press. Taylor & Francis Group.

Godin, G., Valois, P., & Lepage, L. (1993). The pattern of influence of perceived behavioral control upon exercising behavior: An application of Ajzen’s theory of planned behavior. Journal of Behavioral Medicine, 16(1), 81–102. https://doi.org/10.1007/BF00844756

Hakim, L. (2020). Analisis Bibliometrik penelitian inkubator bisnis pada publikasi ilmiah terindeks Scopus. Procuratio: Jurnal Ilmiah Manajemen, 8(2), 176–189. https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/article/view/677

Han, H. (2015). Travelers’ pro-environmental behavior in a green lodging context: Converging value-belief-norm theory and the theory of planned behavior. Tourism Management, 47, 164–177. https://doi.org/10.1016/j.tourman.2014.09.014

Kolvereid, L. (1996). Prediction of Employment Status Choice Intentions. Entrepreneurship Theory and Practice, 21(1), 47–58. https://doi.org/10.1177/104225879602100104

Kouthouris, C., & Spontis, A. (2005). Outdoor Recreation Participation: An Application of the Theory of Planned Behavior. The Sport Journal, 8(3). https://www.cabdirect.org/cabdirect/abstract/20073156603

Lavuri, R., & Susandy, G. (2020). Green Products: Factors Exploring the Green Purchasing Behavior of South Indian Shoppers. Indonesian Journal of Sustainability Accounting and Management, 4(2), 174. https://doi.org/10.28992/ijsam.v4i2.229

Okun, M. A., & Sloane, E. S. (2002). APPLICATION OF PLANNED BEHAVIOR THEORY TO PREDICTING VOLUNTEER ENROLLMENT BY COLLEGE STUDENTS IN A CAMPUS-BASED PROGRAM. Social Behavior and Personality: An International Journal, 30(3), 243–249. https://doi.org/10.2224/sbp.2002.30.3.243

Palupi, D., & Santoso, B. H. (2017). An Empirical Study on the Theory of Planned Behavior: the Effect of Gender on Entrepreneurship Intention. Journal of Economics, Business & Accountancy Ventura, 20(1), 71. https://doi.org/10.14414/jebav.v20i1.626

Pangestu, I., & Jayanto, P. Y. (2017). Accounting Analysis Journal Analysis in Factors Affecting Muzakki Motivation to Pay Zakat in Semarang City. Accounting Analysis Journal, 6(1), 94–103. http://journal.unnes.ac.id/sju/index.php/aaj

Paul, J., Modi, A., & Patel, J. (2016). Predicting green product consumption using theory of planned behavior and reasoned action. Journal of Retailing and Consumer Services, 29, 123–134. https://doi.org/10.1016/j.jretconser.2015.11.006

Prabandari, S. P., & Sholihah, P. I. (2015). The influence of theory of planned behavior and entrepreneurship education towards entrepreneurial intention. Journal of Economics, Business & Accountancy Ventura, 17(3), 385. https://doi.org/10.14414/jebav.v17i3.360

Prastiwi, D., Narsa, I. M., & Tjaraka, H. (2019). Sintesis Sistem Akuntansi Perpajakan. Jurnal Akuntansi Multiparadigma, 10(2), 276–294. https://doi.org/10.18202/jamal.2019.08.10016

Ridwan, M., AM, S., Ulum, B., & Muhammad, F. (2021). Pentingnya Penerapan Literature Review pada Penelitian Ilmiah. Jurnal Masohi, 2(1), 42. https://doi.org/10.36339/jmas.v2i1.427

Rozi, F. (2020). Systematic Literature Review pada Analisis Prediktif dengan IoT: Tren Riset, Metode, dan Arsitektur. Jurnal Sistem Cerdas, 3(1), 43–53. https://doi.org/10.37396/jsc.v3i1.53

Suharso, P., Setyowati, L., & Arifah, M. N. (2021). Bibliometric Analysis Related to Mathematical Research through Database Dimensions. Journal of Physics: Conference Series, 1776(1), 012055. https://doi.org/10.1088/1742-6596/1776/1/012055

Urumsah, D., Wicaksono, A. P., & Pratama, A. J. P. (2016). Melihat jauh ke dalam: Dampak kecerdasan spiritual terhadap niat melakukan kecurangan. Jurnal Akuntansi & Auditing Indonesia, 20(1), 48–54. https://doi.org/10.20885/jaai.vol20.iss1.art5

Wandayu, R. C., Purnomosidhi, B., & Ghofar, A. (2019). Faktor Keperilakuan dan Perilaku Kecurangan Akademik: Peran Niat sebagai Variabel Mediasi. Riset Akuntansi Dan Keuangan Indonesia, 4(1), 89–100. https://doi.org/10.23917/reaksi.v4i1.7414

White, K. M., Smith, J. R., Terry, D. J., Greenslade, J. H., & McKimmie, B. M. (2009). Social influence in the theory of planned behaviour: The role of descriptive, injunctive, and in‐group norms. British Journal of Social Psychology, 48(1), 135–158. https://doi.org/10.1348/014466608X295207

Winardi, R. D., Mustikarini, A., & Anggraeni, M. A. (2017). ACADEMIC DISHONESTY AMONG ACCOUNTING STUDENTS: SOME INDONESIAN EVIDENCE. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 142–164. https://doi.org/10.21002/jaki.2017.08

Yadav, R., & Pathak, G. S. (2016). Young consumers’ intention towards buying green products in a developing nation: Extending the theory of planned behavior. Journal of Cleaner Production, 135, 732–739. https://doi.org/10.1016/j.jclepro.2016.06.120




DOI: http://dx.doi.org/10.24014/jiq.v20i1.26697

Refbacks

  • There are currently no refbacks.