A Study on Theory of Planned Behavior of Accounting Information Classes in the Digital Convergence Era

디지털 융복합 시대에 회계정보수업의 TPB에 관한 연구

  • 이신남 (협성대학교 세무회계학과)
  • Received : 2015.07.23
  • Accepted : 2015.09.20
  • Published : 2015.09.28


The significant changes of convergence study in the 21st century is the shift from theoretical-based instruction to computer-based instruction. This study investigated the student's cognitive engagement in TPB(Theory of Planned Behavior) of accounting information classes in the Digital Convergence Era. Hypothesis test was conducted from 99 accounting information learners from four year course university in the Gyeonggi-do. A questionnaire was given and analyzed. The results showed. First, the TPB variables han a positive effect on intrinsic curiosity of students. Second, the subjective norm of TPB variables could develop student's enjoyment. Subject norm could have a positive effect on enjoyment. The results of this study may contribute to propose desirable ways of improving the psychological states in the relationship between TPB and cognitive engagement. In the future, variables of cognitive engagement will be compliment to analyze.


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