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Fishbein and Ajzen's 1975 Theory of Reasoned Action (TRA), updated by Ajzen and Fishbein in 1980, is advanced in this paper as an appropriate theory for measuring student's intentions to adopt deep or surface processing and to adopt specific learning strategies. TRA is a decision theory that explains motivation by emphasising the specific processes that individuals use to make choices. TRA captures an individual's motivation by using the concept of intention to perform a behaviour. A TRA model was constructed based on a four‐latent‐variable (deep, surface, strategic and intention) framework and empirically assessed for model data fit. The survey items showed loadings on the constructs of deep, surface and strategic processing under this framework, indicating strong construct validity for the three learning factors. The TRA model was found to strongly positively influence the adoption of the deep processing construct, and to strongly negatively influence the adoption of the surface processing construct. In addition, it was found to strongly positively influence the adoption of positive learning strategies and weakly discourage the use of negative learning strategies.

The purpose of this paper is twofold: first, the verification of applicability of reasoned action theory to analyze consumer behavior in Algerian context; and second, the identification and analysis of factors influencing purchasing behavior in green food sector.

The authors proposed a model based on reasoned action theory that combines two types of variables, the green marketing type and personal type, in order to predict purchasing behavior of green food. The authors have established a structural equations modeling, with a path analysis on a sample of 304 Algerian consumers from Algiers town.

The model was confirmed and the results showed how green marketing and personal factors influence the green food purchasing behavior in direct and indirect way, in presence of the mediating variables’ attitude toward green food and intention to buy green food.

There is no database or any information concerning green consumption in Algerian context. There is a lack of information about green production in food field. The choice of reasoned action theory as a theory explaining the decision-making process leading to purchasing act is based on fact that the Algerian field of food sector is virgin of this type of analysis, so the authors thought it is appropriate to apply the reasoned action theory as a first initiative in this field. Also, a more recent and more innovative psychological theory should be applied in the future studies.

The study will give researchers interested in Algerian context a better understanding of consumer behavior, especially in green product case, and will open new paths for future research in the same field by the application of another psychological theory that is more recent and innovative; the study can open research paths for other fields as well, such as consumer behavior toward green cosmetic products in Algeria.

The implications of this research can assist marketers for better positioning in green food market using the results indicated in research. The better understanding of factors influencing consumer purchasing behavior will encourage contractors to invest in this field in Algiers town context.

The study was established in a context where consumer market data of green food are non-existent, so the research represents an orientation to green food marketers toward a better positioning in relation to influence factors of their market target.

The purpose of this paper is to compare the effectiveness of the cognitive-affect behavior (CAB) model and the theory of reasoned action (TRA) model as well as their extended forms (with product knowledge) in predicting everyday green consumption among non-Hispanic White and Hispanic consumers.

Survey data from a convenience sample of 249 non-Hispanic Whites and 425 Hispanic adults were used to test the two models through structural equation modeling analyses.

While all tested models explained green consumption in both samples adequately, the basic TRA and the TPB (extended TRA) models were superior to the basic and extended CAB models. Including product knowledge further enhanced the predictive power of the two basic models.

Self-reported surveys are subject to social desirability bias in the reporting of intentions and actual purchases of green products. Future research may attempt to collect data on actual green purchases. The selection of a general consumption context is limited in distinguishing between high- and low-involvement products. Future research should test the relative effectiveness of these models among specific green products with different levels of involvement.

Marketing and strategic communication programs should focus on increasing consumers’ positive attitudes about purchasing green products and promote green purchase intentions using intention-generating promotional tactics. This paper also stresses the need to increase consumers’ concrete knowledge about green products to drive actual purchase behavior.

This paper can help communicators to further promote green consumption for routinely purchased consumer goods, which will ultimately enhance a healthier and more sustainable environment.

This paper extends the literature about green consumption, providing insights about the relative effectiveness of two widely accepted consumer behavior models. It implies that some models excel over others in terms of their explanatory power across consumer populations regardless of socio-demographic differences. It also stresses the importance of specifying explicitly behavioral control variables in green consumption research and provides a viable basis for the development of strategic marketing.

Two psychological models, the theory of reasoned action (TRA) and the theory of planned behaviour (TPB) are the most common theories used to understand knowledge sharing behaviour. However, the empirical results are inconclusive on whether TRA and TPB can provide reasonable prediction of knowledge sharing attitude, intention and behaviour. Therefore, the purpose of this study is to conduct a review of these models in knowledge sharing.

This study reviews 63 papers to provide a comprehensive picture of these models in knowledge sharing.

Two main trends of modification were shown in the studies examining these models. Research gaps were identified as a guideline for future researchers to investigate potential moderators and examine these models from the participants’ perspective.

The model serves as a roadmap for future researchers and managers considering their strategy to enhance knowledge sharing.

This study aims to investigate the extent to which the theory of reasoned action (TRA) can be used to explain tax compliance among small business enterprises (SBEs) in Uganda and extends the application and relevance of the theory to a new area of tax compliance. It contributes the TRA, as a predictor of tax compliance in a developing country context.

A cross-sectional survey targeting different categories of SBEs was carried out using interviewer-administered questionnaires. A sample of 384 SBEs was used in the study.

The TRA contributes critical insights on the tax compliance behaviour of small businesses in developing economies. It influences tax compliance behaviour. The study illustrates evidence about the negative attitudes SBEs have on intentions to comply with tax regulations and the extent to which these attitudes influence their compliance behaviour. Subjective norms positively influence tax compliance intentions in a positive manner. Overall, the appearance of these intentions shows a negative effect on tax compliance behaviour. These findings also imply that Uganda Revenue Authority needs to understand the social psychology of taxpayers and tailor these in their policies and efforts to increase compliance.

The TRA has been used to explain behaviour in numerous situations in psychology. The study used this theory in a new geographical, economic and administrative environment; Uganda. This theory has proved relevant in explaining psychological, sociological and economic behaviour; specifically tax compliance. The TRA was revised to include a new construct of perceived behavioural control, which turned into the theory of planned behaviour. This could not be studied due to time and logistic constraints. Therefore, there is a need to investigate if this revised theory can explain tax compliance behaviour better.

The paper suggests that tax administration efforts and policies should consider the social-psychology aspects of the taxpayers to improve tax compliance.

This study adds a new arena of explaining tax compliance from a theory commonly used in psychology to a new setting in finance.

This study aims to study the attitude toward purchasing luxury fashion of young consumers based on an extended model that integrates the constructs of the theory of reasoned action (TRA), identity theory, social identity theory, affect–behavior–cognition (ABC) model of attitude and brand attractiveness.

A purposive sampling approach was used to collect data from 237 young luxury fashion consumers in Hong Kong. Results were analyzed using partial least square.

The findings revealed that self-identity predicts affect-based attitudes (i.e. passive engagement and active engagement), and social identity predicts cognition-based attitude (i.e. attitude toward celebrity endorsement). Moreover, both affect- and cognition-based attitudes were found to be antecedents that enhanced brand attractiveness, which in turn positively affected purchase intention.

This study collected data from Generation Z. Although this generation is the world’s most influential consumer group and is highly engaged in social media, the findings may not be representative of the entire population in Hong Kong. Therefore, the findings should be used cautiously in the whole luxury fashion industry.

This study extends the understanding of luxury fashion purchase intention from TRA to the connection among identity, social identity theories and ABC model of attitude and brand attractiveness. The findings of this study also contribute to practical insights on developing suitable marketing strategies for the Asian luxury fashion market.

This study aims to explore and comprehend the reasons behind individual investors’ intention towards socially responsible investment (SRI) in the Indian stock market along with examining the validity of the theory of reasoned action (TRA) model to predict such phenomenon in the Indian context.

The TRA has been used as an underlying framework and has been extended by adding four variables, namely, moral norms, environmental concern, financial literacy and financial performance. The study used a self-administered questionnaire and adopted a convenience sampling method for a survey to collect the data from the individual investors from the capital cities of three states of India. Further, the collected data have been analysed using two-step structural equation modelling.

Results of this study indicate a significant impact of attitude, subjective norms, moral norms, financial literacy and financial performance on investors’ intention towards SRI; however, no significant relation was found between environmental concern and investors’ SRI intention. The multiple squared correlation (R²) shows that the final model could explain 71% of the variance in investors’ intention towards SRI, which signifies a successful implementation of TRA model along with new additions to predict investors’ decision-making behaviour for SRI. Moreover, investors are found to be highly concerned primarily about their financial goals and then for their personal obligation towards society as far as SRI is concerned.

This study reports significant and prominent importance of subjective norms in SRI which could be a strategic theme for the government and the policymakers to influence investors through their opinion leaders to promote SRI. The government should also increase its efforts to facilitate financial literacy among citizens.

Using the TRA model and four variables, namely, moral norms, environmental concern, financial literacy and financial performance addition to its original variables, this study extends the understandings of SRI which is perhaps the novelty of this paper because such examination of SRI has not been conducted, especially in the case of developing countries such as India.

The purpose of this paper is to examine factors influencing the accounting students' career choice in public accounting practices.

Multinomial logistic regression is used to analyze survey data of 214 accounting students from three universities in Hong Kong. Three dependent variables are: pursue a career in public accounting (CPA); general accounting; and a non‐accounting careers.

Results support the TRA model. The two constructs in the model – “intrinsic factors” (attitude toward the behavior) and “parental influence” (subjective norm), make significant and independent contributions to predicting the career choice of accounting students. Results indicate that “intrinsic factors” and “parental influence” have significant influence on the decision whether to select a CPA career. This result is not consistent with the New Zealand study and the Canadian study. Neither the “financial rewards factor” nor the “high school accounting” factor is an influencing factor on the career choice in the post‐Enron. This result is also in contrast to the findings of the literature in the pre‐Enron. The fact that financial rewards variable has no influence on career choice is an interesting finding. There may be a “cultural” factor in Hong Kong linked to the prestige of professions that may outweigh the financial rewards factor. “Flexibility of career options” factor has the highest influencing power among all the variables, possibly influenced by the US Sarbanes Oxley enactments that result in a buoyant job market, and China's convergence with the International Financial Reporting Standards in 2007. Females dominate over males in entering the CPA career or general accounting career.

The support of the TRA model in this paper could be applied as a useful theoretical framework to examine other accounting areas.

The Hong Kong Institute of Certified Public Accountants and the Big 4 firms should exercise more efforts to improve the traditional accountants' negative image as boring and methodical so as to attract bright students to enter the accounting profession.

The lack of using a theoretical model and prior studies' limitations make any inferences drawn and generalizations difficult. This paper represents the first to the author's knowledge to use the theory of reasoned action (TRA) model from the social psychological literature to examine the issues into the Hong Kong environment.

Islamic banking (IB) has resulted in abundant cross-border financial flows and diversified economic inter-linkages with over US$2tn in assets that have extended beyond Muslim countries to more established global financial centres and other emerging economies. Despite this remarkable diffusion, numerous developing and least-developed countries are yet to embrace IB. This study aims to examine the factors that determine public intention to adopt IB in Uganda.

This study undertook a quantitative approach where the theory of reasoned action (TRA) was used as a theoretical framework and structural equation modelling technique was applied to determine the relationship between attitude, subjective norm and public intention to adopt IB. Thus, a sample of 300 bank customers was surveyed using a questionnaire.

Initially, the measurement model did not fit the data well. So, the model was modified by removing an indicator with a lower loading. Finally, the structural model under maximum likelihood estimate analysis confirmed a good model fit for the data. Key findings were as follows: attitude positively influenced intention to adopt IB, whereas subjective norm influence to intention is mediated by attitude. Furthermore, public intention to adopt IB in Uganda can be predicted by attitude (R² = 0.89) which also mediates the prediction of subjective norm to intention (R² = 0.58).

To the best of the authors’ knowledge, no study has used the TRA on the feasibility and adoption of IB. Thus, the present study is relevant in extending the theoretical body of knowledge by validating the TRA in a new field.

The theory of reasoned action is applied to reconceptualize brand loyalty. According to the theory of reasoned action, the antecedents of purchase behaviour are attitudes towards the purchase and subjective norm. If the antecedents of purchase behaviour are integrated to predict and measure brand loyalty, the prediction and measurement of brand loyalty will be more stable over time and accurate. This paper aims to integrate three aspects of brand loyalty, and to investigate the relationships among several antecedents of behavioural brand loyalty by introducing the theory of reasoned action. Eight conditions of unit brand loyalty have different levels of brand loyalty shown by the consumers. When attitude, subjective norm and purchase behaviour are all consistent and favourable, the maximum level of unit brand loyalty will be realized.