consumer psychology in the city of Bogotá, Colombia. 
As a result of the content validation, a survey was 
obtained  with  78  items  distributed  in  two  sections. 
The first with sociodemographic, psychographic and 
behavioral information of the respondent (45 items) 
and the second, with 33 items, on aspects associated 
with  the  planned  behavior  (attitude,  norm,  and 
control), and 29 items associated with desire. 
 
Main Findings: 
Based  on  the  fact  that  the  measurement  scale 
“Planned  behavior  for  distance  mode  students”,  (to 
quote  the  Quintero,  Rodríguez  and  Díaz,  2020 
instrument) is our own creation based on the theory 
of  planned  behavior,  we  proceeded  to  analyze  the 
reliability, and construct validity. For the calculations, 
the  IBM  SPSS  version  22.0  software  and  JASP 
version  13.0  were  used.  The  reliability  of  the 
instrument,  measured  by  Cronbach's  Alpha 
coefficient for the constructs, was: 0.919 for Attitude, 
0.729  for  Control,  0.780  for  Norm,  and  0.937  for 
Desire, showing high values for all. 
The construct validity was  determined by using the 
principal  components  method  with  promax  rotation 
for  each  subscale.  To  clarify  the  relevance  and 
possibility  of  a  factorial  analysis  based  on  the  data 
obtained  through  the  scale  "Planned  behavior  of 
distance  mode  students",  the  KMO  (Kaiser-Meyer-
Olkin)  sample  adequacy  was  verified,  where  the 
results showed high goodness adjustment (See tables 
1  to  4),  which  shows  that  the  correlation  matrix  is 
different from the identity matrix, indicating that the 
scale "Planned behavior of  distance mode  students" 
has some factorial structure. 
For the confirmatory factor analysis, the measures 
of CFI, TLI, NNFI, NFI, PNFI, and RMSEA, SRMR, 
GFI, MFI and ECVI were taken, where it is observed 
that the proposed constructs show good adjustments. 
Finally, the χ2 test was omitted, since it is affected by 
large samples. 
The  factorial  loads  of  the  items  on  the  scale 
"Planned behavior of distance mode students" were in 
accordance with what was proposed by the theory. In 
tables 1, 2, 3 and 4, the factorial load of each of the 
items that make up the Attitude, Norm, Control and 
Desire  can  be observed;  the items  presented shared 
loads,  and  10  items  presented  loads  below  the 
established  cut-off  point  (0.50);  With  which,  the 
items Attitude - I am ashamed to study with younger 
people and Attitude - The economic situation at the 
end of high school did not allow me to access higher 
education, Behavior  control -  Nothing will interfere 
with  achieving  the  dream  Being  an  accountant, 
Behavior  control  -  Studying  remotely  allows  me  to 
attend  to  other  responsibilities,  Behavior  control  - 
Due to my physical disability, I cannot move easily, 
Desire to study - I have family accountants, Desire to 
study - I work in the accounting area , Desire to study 
-  I  like  to  be  admired  by  others,  Desire  to  study  - 
Teaches accounting software, and Desire to study - I 
can work as an accountant. 
When  reviewing  the  correlation  between  the 
variables Attitude, Norm, Control, and Desire, Table 
5 shows that there is a positive correlation; that is, the 
variables are directly correlated. In this sense, when 
the values of the variables that  are part of  the scale 
"Planned  behavior  of  distance  mode  students"  are 
high,  they  correspond  to  high  values  in  the  other 
variable. According  to the  above,  there  is a  greater 
correlation  between  the  factors:  desire  and  attitude, 
attitude and norm, and norm and control. 
With the above evidence, a linear equation was 
sought to model the desire of the student to enroll in 
Public Accounting programs in the Distance mode in 
Colombia based on the planned behavior, obtaining 
the following equation. 
Estimated desire to enroll = 0.082 + 0.027 x Attitude 
+ 0.028 x Norm (Ec 1) 
Where  Constant  =  0.082,  P  <.001;  Attitude 
Coefficient  =  0.027,  P  <.001;  Norm  Coefficient  = 
0.028, P <.001; 
F  (2,716)  =  114.012,  P  <.001;  (if  there  is  a  linear 
equation that predicts the desire to enroll) 
R =, 491; (R2 =, 242 R2: .242 = The attitude and the 
norm explain 24.2% of the behavior of the desire to 
enroll) 
3  CONCLUSIONS AND 
DISCUSSION 
The results of the present research shows that there is 
a relationship between attitudes and subjective norms 
in  relation  to  the  desire  of  the  student  to  enroll  in 
Public Accounting programs in the Distance mode in 
Colombia. This could indicate that the desire factor 
on the part of the student as an independent variable 
is not only  due to  attitudes, or subjective norms,  or 
perceived  control;  on  the  contrary,  there  is  a 
correlation  between  the  three  factors;  however,  the 
control factor is not the best predictor variable. 
As  can  be  seen  in  the  previous  section,  the 
variable desire is mentioned; however, this variable is 
not  included  in  the  model  of  planned  behavior 
proposed  by  Azjen  in  1991,  which  involves  the 
variables  attitude,  subjective  norm,  and  control  of 
perceived  behavior,  as  variables  that  predict  the