consumer psychology in the city of Bogotá, Colombia.
As a result of the content validation, a survey was
obtained with 78 items distributed in two sections.
The first with sociodemographic, psychographic and
behavioral information of the respondent (45 items)
and the second, with 33 items, on aspects associated
with the planned behavior (attitude, norm, and
control), and 29 items associated with desire.
Main Findings:
Based on the fact that the measurement scale
“Planned behavior for distance mode students”, (to
quote the Quintero, Rodríguez and Díaz, 2020
instrument) is our own creation based on the theory
of planned behavior, we proceeded to analyze the
reliability, and construct validity. For the calculations,
the IBM SPSS version 22.0 software and JASP
version 13.0 were used. The reliability of the
instrument, measured by Cronbach's Alpha
coefficient for the constructs, was: 0.919 for Attitude,
0.729 for Control, 0.780 for Norm, and 0.937 for
Desire, showing high values for all.
The construct validity was determined by using the
principal components method with promax rotation
for each subscale. To clarify the relevance and
possibility of a factorial analysis based on the data
obtained through the scale "Planned behavior of
distance mode students", the KMO (Kaiser-Meyer-
Olkin) sample adequacy was verified, where the
results showed high goodness adjustment (See tables
1 to 4), which shows that the correlation matrix is
different from the identity matrix, indicating that the
scale "Planned behavior of distance mode students"
has some factorial structure.
For the confirmatory factor analysis, the measures
of CFI, TLI, NNFI, NFI, PNFI, and RMSEA, SRMR,
GFI, MFI and ECVI were taken, where it is observed
that the proposed constructs show good adjustments.
Finally, the χ2 test was omitted, since it is affected by
large samples.
The factorial loads of the items on the scale
"Planned behavior of distance mode students" were in
accordance with what was proposed by the theory. In
tables 1, 2, 3 and 4, the factorial load of each of the
items that make up the Attitude, Norm, Control and
Desire can be observed; the items presented shared
loads, and 10 items presented loads below the
established cut-off point (0.50); With which, the
items Attitude - I am ashamed to study with younger
people and Attitude - The economic situation at the
end of high school did not allow me to access higher
education, Behavior control - Nothing will interfere
with achieving the dream Being an accountant,
Behavior control - Studying remotely allows me to
attend to other responsibilities, Behavior control -
Due to my physical disability, I cannot move easily,
Desire to study - I have family accountants, Desire to
study - I work in the accounting area , Desire to study
- I like to be admired by others, Desire to study -
Teaches accounting software, and Desire to study - I
can work as an accountant.
When reviewing the correlation between the
variables Attitude, Norm, Control, and Desire, Table
5 shows that there is a positive correlation; that is, the
variables are directly correlated. In this sense, when
the values of the variables that are part of the scale
"Planned behavior of distance mode students" are
high, they correspond to high values in the other
variable. According to the above, there is a greater
correlation between the factors: desire and attitude,
attitude and norm, and norm and control.
With the above evidence, a linear equation was
sought to model the desire of the student to enroll in
Public Accounting programs in the Distance mode in
Colombia based on the planned behavior, obtaining
the following equation.
Estimated desire to enroll = 0.082 + 0.027 x Attitude
+ 0.028 x Norm (Ec 1)
Where Constant = 0.082, P <.001; Attitude
Coefficient = 0.027, P <.001; Norm Coefficient =
0.028, P <.001;
F (2,716) = 114.012, P <.001; (if there is a linear
equation that predicts the desire to enroll)
R =, 491; (R2 =, 242 R2: .242 = The attitude and the
norm explain 24.2% of the behavior of the desire to
enroll)
3 CONCLUSIONS AND
DISCUSSION
The results of the present research shows that there is
a relationship between attitudes and subjective norms
in relation to the desire of the student to enroll in
Public Accounting programs in the Distance mode in
Colombia. This could indicate that the desire factor
on the part of the student as an independent variable
is not only due to attitudes, or subjective norms, or
perceived control; on the contrary, there is a
correlation between the three factors; however, the
control factor is not the best predictor variable.
As can be seen in the previous section, the
variable desire is mentioned; however, this variable is
not included in the model of planned behavior
proposed by Azjen in 1991, which involves the
variables attitude, subjective norm, and control of
perceived behavior, as variables that predict the