Factors affecting the intention to accept carbon tax among accounting students in Universiti Utara Malaysia
Malaysia is experiencing rapid development in economy, society, and land use. However, the rise in carbon emissions has become a significant global concern, including within Malaysia itself. The implementation of a carbon tax is seen as a solution to decrease greenhouse gas emissions. Developed coun...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | eng eng |
| Published: |
2024
|
| Subjects: | |
| Online Access: | https://etd.uum.edu.my/11401/1/s831750_01.pdf https://etd.uum.edu.my/11401/2/s831750_02.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Malaysia is experiencing rapid development in economy, society, and land use. However, the rise in carbon emissions has become a significant global concern, including within Malaysia itself. The implementation of a carbon tax is seen as a solution to decrease greenhouse gas emissions. Developed countries in Europe, such as Finland, Poland, Sweden, Norway, and Denmark, have adopted this policy for many years. On the other hand, only a few developing countries, including Chile, Mexico, Ukraine, and Argentina, have implemented a carbon tax. In Malaysia, introducing a carbon tax is a targeted goal for future environmental sustainability as part of the 12th Malaysia Plan. The acceptance of the carbon tax among university students is crucial since they will be future taxpayers. However, there is limited research on students' acceptance of the carbon tax, especially in developing countries. Therefore, this study aims to investigate the factors influencing the intention to accept the carbon tax among accounting students at UUM using the theory of planned behavior. The study examines variables such as attitude, subjective norm, and environmental knowledge. The data was collected through an online survey of 136 respondents, and multiple regression analysis was used to analyze the relationships. The Statistical Package for Social Science (SPSS) was employed to analyze the data. The results indicate that attitude and environmental knowledge had positive significance towards the intention to accept the carbon tax among accounting students. However, subjective norms do not significantly affect accounting students' intention to accept the carbon tax. This study contributes to the existing literature on the intention to accept the carbon tax among accounting students and provides valuable insights for policymakers in implementing the future carbon tax policy in Malaysia. |
|---|