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Entrepreneurial intention and the funeral business establishment: extending the theory of planned behaviour

Year: 2026
Type: article
Study design: Observational Study
Abstract: The funeral service industry represents an essential but underexplored entrepreneurial sector, particularly in contexts where cultural and religious traditions shape death-care practices. This study examines entrepreneurial intention and funeral business establishment among anatomy students and graduates in Nigeria. It extends the Theory of Planned Behaviour (TPB) by investigating the effects of attitude toward entrepreneurship, subjective norms, and perceived behavioural control on entrepreneurial intention, as well as the moderating role of religio-cultural norms. A quantitative research design was employed, with 520 valid responses collected from anatomy students and graduates using a structured questionnaire. Structural Equation Modelling (SEM) via AMOS was employed to assess the measurement model, evaluate the structural model, and test the hypothesized relationships. Attitude toward entrepreneurship, subjective norms, and perceived behavioural control significantly predicted entrepreneurial intention, which also had a significant direct effect on funeral business establishment. Although religio-cultural norms had a significant negative direct effect on funeral business establishment, they did not significantly moderate the relationship between entrepreneurial intention and funeral business establishment. The findings validate the applicability of the Theory of Planned Behaviour in professional and regulated contexts and highlight the importance of fostering positive attitudes toward entrepreneurship, enhancing perceived behavioural control, and strengthening supportive subjective norms to encourage entrepreneurial intentions and funeral business establishment.
Source: Prosperitas
DOI: 10.31570/prosp_2026_0194
Open Access status: diamond
OpenAlex ID: W7163567006
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