Investigating the Entrepreneurial and Accounting Factors Influencing Saudi Female Students’ Entrepreneurial Intentions
Year: 2025
Type: article
Abstract: This study investigates the entrepreneurial intentions of Saudi female students, focusing on the underexplored role of accounting knowledge within the Theory of Planned Behavior (TPB) framework, to support Saudi Arabia’s Vision 2030 goals of gender-inclusive economic diversification. Using a qualitative multiple-case study design, the research analyzes interviews with 45 female business students and an in-depth case study of a graduate entrepreneur to examine how entrepreneurial attitudes, subjective norms, and perceived behavioral control (PBC)—particularly through accounting education and institutional support—shape entrepreneurial intentions. The results reveal that PBC dominates entrepreneurial intentions (80% of thematic prevalence), being heavily influenced by accounting literacy (18%) and entrepreneurship education (58%). While subjective norms show positive shifts due to socio-institutional reforms, accounting knowledge emerges as a critical yet underutilized cognitive factor in enhancing financial decision-making capabilities. This study contributes to the sustainable entrepreneurship literature by uniquely integrating accounting competencies into the TPB model as a key enabler of PBC, offering a context-sensitive framework for women’s entrepreneurship in transitional economies. The research provides practical insights for policymakers and educators to bridge the intention–behavior gap through curriculum development, ecosystem support, and gender-inclusive policy reforms.
Source: Sustainability
DOI: 10.3390/su17083398
Institution: Taibah University
Language: English
Subfield: Management of Technology and Innovation
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $2,896
OpenAlex ID: W4409368379