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This paper aims to address the void in the current literature regarding the determinants of career choice in Romania, an emerging economy. The objective is to furnish empirical data on the factors that impact students’ intentions to pursue a career in accounting while adding to the academic discourse on this topic. To accomplish this, the authors use an integrative model of the theory of planned behaviour (TPB) and social cognitive career theory (SCCT) in this analysis. This study aims to illuminate the factors that motivate students to pursue an accounting career and attain certification.

The sample consisted of accounting students from the largest public university in Romania, as they were readily accessible. The authors used a structured questionnaire to gather data and analyse the responses. To test the model and research hypotheses, the authors used structural equation modelling (SEM) techniques. Given the sample size, the authors opted for partial least squares SEM, which provides greater flexibility in modelling and can estimate complex models.

This study reveals that two factors, attitude and perceived behavioural control (PBC), play a significant role in shaping the inclination of accounting students towards pursuing a career in this field. The authors also found that the factor of self-evaluating outcome expectations (SEOEs) strongly influences accounting students’ attitudes. Additionally, the study highlights the impact of self-efficacy on both SEOEs and PBC. However, subjective norms and perceived job availability were not found to significantly sway the intention of accounting students towards this career path.

The research findings hold significant implications for individuals invested in the accounting profession, especially in developing nations where the number of skilled professionals is limited. The use of the TPB and SCCT frameworks in the realm of accounting illustrates the paramount influence of attitude on career aspirations. Consequently, professional organisations and academic institutions can showcase the advantages of the profession and highlight its societal value to appeal to a greater number of students. By fostering a positive perception, countering unfavourable beliefs and augmenting SEOEs and self-efficacy, stakeholders can enhance the appeal of accounting as a career path.

To the best of authors’ knowledge, this study is one of the first to apply the above integrative model in the accounting field while aiming to improve interdisciplinary integration.

The metaverse, which is now revolutionizing how brands strategize their business needs, necessitates understanding individual opinions. Sentiment analysis deciphers emotions and uncovers a deeper understanding of user opinions and trends within this digital realm. Further, sentiments signify the underlying factor that triggers one’s intent to use technology like the metaverse. Positive sentiments often correlate with positive user experiences, while negative sentiments may signify issues or frustrations. Brands may consider these sentiments and implement them on their metaverse platforms for a seamless user experience.

The current study adopts machine learning sentiment analysis techniques using Support Vector Machine, Doc2Vec, RNN, and CNN to explore the sentiment of individuals toward metaverse in a user-generated context. The topics were discovered using the topic modeling method, and sentiment analysis was performed subsequently.

The results revealed that the users had a positive notion about the experience and orientation of the metaverse while having a negative attitude towards the economy, data, and cyber security. The accuracy of each model has been analyzed, and it has been concluded that CNN provides better accuracy on an average of 89% compared to the other models.

Analyzing sentiment can reveal how the general public perceives the metaverse. Positive sentiment may suggest enthusiasm and readiness for adoption, while negative sentiment might indicate skepticism or concerns. Given the positive user notions about the metaverse’s experience and orientation, developers should continue to focus on creating innovative and immersive virtual environments. At the same time, users' concerns about data, cybersecurity and the economy are critical. The negative attitude toward the metaverse’s economy suggests a need for innovation in economic models within the metaverse. Also, developers and platform operators should prioritize robust data security measures. Implementing strong encryption and two-factor authentication and educating users about cybersecurity best practices can address these concerns and enhance user trust.

In terms of societal dynamics, the metaverse could revolutionize communication and relationships by altering traditional notions of proximity and the presence of its users. Further, virtual economies might emerge, with virtual assets having real-world value, presenting both opportunities and challenges for industries and regulators.

The current study contributes to research as it is the first of its kind to explore the sentiments of individuals toward the metaverse using deep learning techniques and evaluate the accuracy of these models.