회계학 전공 대학생의 창업의지에 미치는 요인 연구 = A Study on the Determinants of Entrepreneurial Intentions among Accounting Major University Students

다국어 초록 (Multilingual Abstract)

[Purpose]The purpose of this study is to examine how accounting majors—who tend to show stronger risk aversion, higher sensitivity to financial risks, and more employment—oriented career preferences—form entrepreneurial intentions. Unlike prior studies that treat university students as a homogeneous group, this study distinguishes accounting majors as an independent analytic group and compares them with non—accounting business majors in terms of the effects of academic stress, employment stress, and perceived entrepreneurial risk on entrepreneurial intentions.
[Methodology]A survey was conducted with 225 undergraduate business students, including accounting majors. Exploratory factor analysis (EFA) and Cronbach’s alpha were used to verify construct validity and reliability. Multiple regression analysis was then performed separately for accounting majors and non—accounting majors to test how academic stress, employment stress, and perceived entrepreneurial risk affect entrepreneurial intentions, while controlling for gender, entrepreneurship education experience, and parental entrepreneurial background.
[Findings]First, academic stress did not significantly influence the entrepreneurial intentions of accounting majors, whereas it positively influenced those of non—accounting majors at the 10% significance level. This implies that academic stress experienced by accounting majors is more likely to be internalized as part of exam preparation and career—building processes, rather than motivating entrepreneurial behavior.
Second, employment stress significantly increased entrepreneurial intentions in both groups, indicating that employment uncertainty serves as a universal catalyst for entrepreneurship among university students.
Third, perceived entrepreneurial risk showed a negative but insignificant effect on the entrepreneurial intentions of accounting majors, reflecting their major—driven risk—averse tendencies. For non—accounting majors, entrepreneurial risk perception had no significant impact.
Overall, accounting majors demonstrated more conservative and risk—averse entrepreneurial attitudes than non—accounting majors, suggesting that the cognitive frameworks reinforced through accounting education—accuracy, conservatism, and formal risk assessment—shape their entrepreneurial decision—making.
[Implications]The findings highlight the need for major—specific entrepreneurship education rather than uniform programs across disciplines. For accounting majors, effective entrepreneurship education should emphasize quantitative financial risk assessment, practical risk—management training, and the development of stable entrepreneurship models (e.g., accounting/tax consulting, franchise—based businesses, data—driven service startups). Moreover, the positive influence of employment stress suggests that youth employment and entrepreneurship policies should be designed in an integrated manner.