Theories are opinions, ways, and rules of doing things. Theory has a function as a clear and scientific summary of facts and laws. To gain understanding and organize experience is the role of theory. The purpose of theory is to gain an understanding of something. As a human being, we all have behaviour. But to all of that, we need to control any things that we do in our lives. Because, self-control is a useful individual ability to prevent, regulate, and manage internal impulses so as not to violate applicable moral standards to obtain greater benefits.

Intention is considered to be able to see the motivational factors that influence behavior. Intention is an indication of how hard people are willing to try and how much effort the individual will expend to perform a behavior. Intention is an indication of a person’s readiness to perform a certain behavior and is considered a direct determinant or cause of the emergence of behavior. The intention is formed based on attitudes towards behavior, subjective norms, and perceived behavioral control, where each of these predictors has an important relationship weight to behavior and interest (Ajzen, 2005).

Intention to behave can be used to predict how strong an individual’s desire to perform a behavior is and how much effort is planned or will be made to display a behavior. Ajzen emphasizes intention as a precursor to a behavior that is raised by a person. So, before the behavior appears, the intention or intention to appear first is formed. Therefore, this theory assumes that the importance of attitude toward behavior, subjective norm and perceived behavioral control is relatively dependent on the intention being studied.

And because the main focus of the theory of planned behavior is the same as the theory of  reason action, namely the “intention” of individuals to perform certain behaviors. So, we need to know more about theory of planned behavior because it is the theory developed by Ajzen which is a refinement of the reason action theory proposed by Fishbein and Ajzen. According to the theory of planned behavior, intention is a function of three basic determinants, namely, first, personal factors are individual attitudes towards behavior in the form of positive or negative evaluations of the behavior to be displayed.

Second, social factors are termed subjective norms which include individual perceptions of social pressures to display or not display behavior. And lastly, a control factor called perceived behavioral control which is an individual’s feeling that it will be easy or difficult to display certain behaviors.

If  this theory is associated with accounting, it is very useful in measuring the way a person perceives an object as positive or negative, as well as beneficial or detrimental. The theory of planned behavior is based on the assumption that humans are rational beings and use the information possible for them, systematically. People think about the implications of their actions before they decide whether or not to perform a particular behavior. The theory of planned behavior is a theory that analyzes consumer attitudes, subjective norms, and perceived behavioral control by consumers.

Consumer attitudes are expected  to determine what will be done in the future with the product, meaning that the consumer is willing to accept or feel happy about computer products, so that if the product is offered to consumers, it will most likely be purchased by these consumers. Consumer  behavior  in  buying  products is not only influenced by a person’s attitude, but is also influenced by subjective norm variables, because the product is a product that has a high involvement in the buying decision-making process.

So, consumers in this case need to find information, evaluate alternatives, choose one alternative, then buy. To identify the needs and wants of consumers in the target market for products, it is necessary to conduct research on consumer behavior. Perceived behavioral control is a condition in which people believe that an action is easy or difficult to do, because it includes past experiences that a person considers. In this case,  marketers must be able to understand their consumers by studying their daily habits.

The success of a marketer can be known from its marketing strategy, which is a strategy that exists after marketers see how consumers behave towards the product that will be displayed, whether consumers will be interested or otherwise. Because marketers must make good products and services, knowledge about consumers influenced by attitudes, subjective norms and behavioral control is very important to know for businesses to market goods or services.

At this time, the state of competition between producers is increasingly competitive, which is marked by the increasing number of companies offering similar products. To win the competition, companies need to know consumer behavior as the basis for determining marketing strategies. By knowing consumer behavior, companies can find out consumer wants and needs, then create tools to satisfy needs and deliver them to the market through marketing activities.

Consumer behavior is a direct action in obtaining, consuming, and disposing of products and services, including the decision processes that precede and follow these actions. Consumer behavior needs to be analyzed, because it cannot be controlled directly by the company. Information on consumer behavior is obtained from marketers, and the results of market surveys. What we can conclude is that the theory of planned behavior in accounting is useful for proving and being able to predict and explain to analyze consumer attitudes, subjective norms, and perceived behavioral control by consumers.


  • Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes50(2), 179-211.
  • Conner, M., & Armitage, C. J. (1998). Extending the theory of planned behavior: A review and avenues for further research. Journal of applied social psychology28(15), 1429-1464.

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