Purpose:

To analyze whether there is a relevant impact on entrepreneurial intention that is attributable to gender difference among students of higher education by applying the Theory of Planned Behavior model modified by Vamvaka, et al. (2020).

Methodological design:

A sample of students from the Faculty of Public Accounting (FCP in its Spanish Acronym) at Benemerita Universidad Autonoma de Puebla (BUAP in its Spanish Acronym) was utilized and a descriptive analysis, complemented with a hypothesis test for paired samples, was carried out with the data collected.

Results:

At the descriptive level, the averages of the male students were higher than the averages of the female students in each of the variables of the Vamvaka et al. model. (2020); however, the hypothesis tests showed that only in the perceived behavioral control variable, significant statistical evidence was found to suppose that the averages of male students are higher than the averages of female students.

Limitations:

The sample size of 70 students was deemed a limitation as well as only including students from the undergraduate degrees that are offered in the FCP at BUAP.

Findings:

Gender difference was only relevant in perceived behavioral control and did not have a significant effect on attitude and on entrepreneurial intention. The highest and lowest scores for both female and male students were obtained for the attitude variable and the intention variable respectively, which suggests that there is a pleasant and optimistic perception of entrepreneurial activity but scarce interest and commitment to execute it.