Abstract
The purpose of this study is to investigate the salient factors that influence accounting students to engage in software and music piracy. This study uses the theory of reasoned action (TRA) and the theory of planned behavior (TPB), and extends these models to incorporate other variables (such as moral obligation and perceived prosecution risk) to predict individuals’ behavioral intentions. Specifically, we hypothesize that attitudes toward the behavior, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk influence intentions to engage in software and music piracy. Data were obtained from 237 university accounting students in a Caribbean university to assess the influence of the components of the theories and other modified and extended models. Findings reveal that attitudes, subjective norms, perceived behavioral control, moral obligation and perceived prosecution risk significantly influence intentions to engage in software and music piracy. These findings lend full support to the hypothesized relationships in our extended theory of planned behavior.
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Notes
In this paper, we use the term “software piracy” to include downloading of unauthorized software copies. Thus, the two terms are used interchangeably throughout the paper.
Some items in the measures of the variables in the questionnaire were reverse coded to assist in instrument reliability.
Our sample shows an uneven split between gender among participants. This is considered the norm in many accounting classrooms in universities today, where the female to male ratio tends to favor females being the majority (Curtis 2006). Sensitivity analysis is used to determine the influence of gender as an alternative explanation of the results. Table 2 shows that gender is only significantly related to software piracy. Our hierarchical results included gender as a control variable in step 1. We conducted separate tests by removing gender from the analysis. The tests show similar results, thus highlighting no significant impact.
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Appendix
Appendix
Section I – Demographic Information
Section II – Software Piracy (Use or Download of Unauthorized (Pirated) Software)
Behavioural Intentions | ||||||||||
1 | I intend to make unauthorized software copies in the future | Extremely Improbable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Extremely probable |
2 | I will try to make unauthorized software copies in the future | Extremely Improbable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Extremely probable |
3 | I will make an effort to make unauthorized software copies in the future | Extremely Improbable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Extremely probable |
Attitudes | ||||||||||
4 | Overall, my attitude towards using unauthorized software copies is: | Unfavorable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Favorable |
5 | Overall, my attitude towards using unauthorized software copies is: | Harmful | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Beneficial |
6 | Overall, my attitude towards using unauthorized software copies is: | Foolish | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Wise |
7 | Overall, my attitude towards using unauthorized software copies is: | Bad | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Good |
Subjective norms | ||||||||||
8 | Most people who are important to me think I should not use unauthorized software copies | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
9 | When considering using unauthorized software copies, I wish to do what people who are important to me want me to do | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
10 | If I use unauthorized software copies, then most people who are important to me would | Disapprove | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Not Care |
Perceived behavioural control | ||||||||||
11 | I have complete control of making unauthorized software copies | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
12 | For me, to make unauthorized software copies is easy | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
13 | If I want to, I could easily make unauthorized software copies | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
Moral obligation | ||||||||||
14 | I would not feel guilty if I use unauthorized software copies | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
15 | Using unauthorized software copies goes against my principles | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
16 | It would be morally wrong to use unauthorized software copies | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
Perceived prosecution risk | ||||||||||
17 | If you have used unauthorized software copies, what is the probability that you will be caught for the infringement of copyright law? | Very Low | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Very High |
18 | You would be arrested for infringement of copyright law if you have used unauthorized software copies | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
Section III – Music Piracy (Use or Download of Unauthorized (Pirated) Music on the Internet)
Behavioral Intentions | ||||||||||
1 | I intend to engage in music piracy over the internet in the future | Extremely Improbable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Extremely probable |
2 | I will try to engage in music piracy over the internet in the future | Extremely Improbable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Extremely probable |
3 | I will make an effort to engage in music piracy over the internet in the future | Extremely Improbable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Extremely probable |
Attitudes | ||||||||||
4 | Overall, my attitude towards engaging in music piracy over the internet is: | Unfavorable | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Favorable |
5 | Overall, my attitude towards engaging in music piracy over the internet is: | Harmful | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Beneficial |
6 | Overall, my attitude towards engaging in music piracy over the internet is: | Foolish | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Wise |
7 | Overall, my attitude towards engaging in music piracy over the internet is: | Bad | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Good |
Subjective norms | ||||||||||
8 | Most people who are important to me think that I should not engage in music piracy over the internet | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
9 | When considering to engage in music piracy over the internet, I wish to do what people who are important to me want me to do | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
10 | If I engage in music piracy over the internet, then most people who are important to me would | Disapprove | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Not care |
Perceived behavioral control | ||||||||||
11 | I have complete control of engaging in music piracy over the internet | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
12 | For me, to engage in music piracy over the internet is easy | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
13 | If I want to, I could easily engage in music piracy over the internet | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
Moral obligation | ||||||||||
14 | I would not feel guilty if I engage in music piracy over the internet | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
15 | Engaging in music piracy over the internet goes against my principles | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
16 | It would be morally wrong to engage in music piracy over the internet | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
Perceived prosecution risk | ||||||||||
17 | If you have engaged in music piracy over the internet, what is the probability that you will be caught for the infringement of copyright law? | Very Low | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Very High |
18 | You would be arrested for infringement of copyright law if you engage in music piracy over the internet | Strongly Disagree | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Strongly Agree |
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Alleyne, P., Soleyn, S. & Harris, T. Predicting Accounting Students’ Intentions to Engage in Software and Music Piracy. J Acad Ethics 13, 291–309 (2015). https://doi.org/10.1007/s10805-015-9241-7
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DOI: https://doi.org/10.1007/s10805-015-9241-7