Attitude, subjective norms, perceived behavioral control and intention to share environmental knowledge: accounting students’ perspective

• Main Authors: Abd Mutalib, Hafizah, Muhammad Jamil, Che Zuriana, Mohamed, Rapiah, Ismail, Siti Norfatin Afiqah
• Format: Article
• Language: English
• Published: ©RMP Publications 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/25696/1/IJBM%201%202%202017%20189%20196.pdf; http://repo.uum.edu.my/25696/; http://doi.org/10.26666/rmp.ijbm.2017.2.29

Environmental damage is largely seen as a result of business activities. This scenario triggers questions on the level of environmental awareness of business entities regarding environmental protection matters. As business entities are run by business leaders, this study seeks to examine the perception on environmental knowledge sharing behavior among accounting students, who are the future business leaders. By utilizing the components of attitude, subjective norms, perceived behavioral control and intention in the Theory of Planned Behavior (TPB), this study seeks to examine the perception of accounting students regarding their attitude, subjective norms and perceived behavioral control in sharing environmental knowledge, and their intention to share such knowledge. A total of 211 respondents were chosen as sample, and the data was analyzed using descriptive statistics. The results reveal that students have positive attitude towards environmental knowledge sharing, have good influence from their surroundings in sharing such knowledge and have good ability in sharing the environmental knowledge. Furthermore, accounting students are also keen to share environmental knowledge, shown by good intention in performing such behavior. This study contributes to the knowledge sharing behavior literature, specifically in terms of environmental knowledge sharing behavior in the academics context from students’ perspective.