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Durham Research Online
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Predicting accounting students’ intentions to engage in software and music piracy.

Alleyne, P. and Soleyn, S. C. and Harris, T. (2015) 'Predicting accounting students’ intentions to engage in software and music piracy.', Journal of academic ethics., 13 (4). pp. 291-309.

Abstract

The purpose of this study is to investigate the salient factors that influence accounting students to engage in software and music piracy. This study uses the theory of reasoned action (TRA) and the theory of planned behavior (TPB), and extends these models to incorporate other variables (such as moral obligation and perceived prosecution risk) to predict individuals’ behavioral intentions. Specifically, we hypothesize that attitudes toward the behavior, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk influence intentions to engage in software and music piracy. Data were obtained from 237 university accounting students in a Caribbean university to assess the influence of the components of the theories and other modified and extended models. Findings reveal that attitudes, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk significantly influence intentions to engage in software and music piracy. These findings lend full support to the hypothesized relationships in our extended theory of planned behavior.

Item Type:Article
Keywords:Attitudes, Subjective norms, Perceived behavioral control, Moral obligation, Perceived prosecution risk, Software privacy, Music privacy.
Full text:(AM) Accepted Manuscript
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Status:Peer-reviewed
Publisher Web site:http://dx.doi.org/10.1007/s10805-015-9241-7
Publisher statement:The final publication is available at Springer via http://dx.doi.org/10.1007/s10805-015-9241-7
Record Created:05 Oct 2015 16:50
Last Modified:02 Oct 2016 00:33

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