Mediation Effect of Entrepreneurial Alertness Between Prior Knowledge and Experience on Entrepreneurial Intention Among Accountancy Students

Q2 Business, Management and Accounting

Business Perspectives and Research Pub Date : 2023-06-23 DOI:10.1177/22785337231162755

Alisha Soni, Kanupriya Misra Bakhru

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Abstract

The ability to recognize valuable business prospects is the primary meta-skill for entrepreneurship and can be deliberated through entrepreneurial alertness. In the opportunity identification perspective of entrepreneurship, inadequate attention is provided for the development of entrepreneurial alertness and its effectiveness among students pursuing professional or postgraduate courses in a specific discipline. Therefore, the present study determines the intervening role of entrepreneurial alertness in the causal association of students’ prior knowledge and experience on their entrepreneurial intention. The data of 408 final level students studying Chartered accountancy course from the Institute of Chartered Accountants of India (ICAI) were gathered through cluster sampling. The statistical method of structural equation modeling (SEM) is used to examine the postulated associations. The results indicate that the students’ knowledge and experience appropriately stimulate the alertness for potential business prospects, which further motivates the intention for entrepreneurial actions. The partial intervention of entrepreneurial alertness is also observed ensuring that the use of knowledge and experience in identifying profitable business opportunity increases the chances of selecting a successful entrepreneurial career. The findings of the study contribute to the promotion of early-stage entrepreneurship among students of a specific discipline.

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先验知识与经验的创业警觉对会计学学生创业意向的中介作用

识别有价值的商业前景的能力是创业的主要元技能，可以通过创业警觉性来考虑。从创业的机会识别角度来看，在攻读特定学科专业或研究生课程的学生中，对创业警觉性及其有效性的培养没有给予足够的关注。因此，本研究确定了创业警觉性在学生先前知识和经验对其创业意图的因果关联中的干预作用。通过整群抽样收集了印度特许会计师协会（ICAI）408名学习特许会计课程的期末学生的数据。结构方程建模（SEM）的统计方法用于检验假设的关联。研究结果表明，学生的知识和经验适当地激发了他们对潜在商业前景的警觉，从而进一步激发了他们的创业意图。企业家警觉性的部分干预也被观察到，确保在识别有利可图的商业机会时使用知识和经验增加了选择成功创业生涯的机会。这项研究的发现有助于促进特定学科学生的早期创业。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Perspectives and Research Business, Management and Accounting-Business and International Management

CiteScore

5.00

自引率

0.00%

发文量

期刊介绍： Business Perspectives and Research (BPR) aims to publish conceptual, empirical and applied research. The empirical research published in BPR focuses on testing, extending and building management theory. The goal is to expand and enhance the understanding of business and management through empirical investigation and theoretical analysis. BPR is also a platform for insightful and theoretically strong conceptual and review papers which would contribute to the body of knowledge. BPR seeks to advance the understanding of for-profit and not-for-profit organizations through empirical and conceptual work. It also publishes critical review of newly released books under Book Review section. The aim is to popularize and encourage discussion on ideas expressed in newly released books connected to management and allied disciplines. BPR also periodically publishes management cases grounded in theory, and communications in the form of research notes or comments from researchers and practitioners on published papers for critiquing and/or extending thinking on the area under consideration. The overarching aim of Business Perspectives and Research is to encourage original/innovative thinking through a scientific approach.