The funeral service industry represents an essential but underexplored entrepreneurial sector, particularly in contexts where cultural and religious traditions shape death-care practices. This study examines entrepreneurial intention and funeral business establishment among anatomy students and graduates in Nigeria. It extends the Theory of Planned Behaviour (TPB) by investigating the effects of attitude toward entrepreneurship, subjective norms, and perceived behavioural control on entrepreneurial intention, as well as the moderating role of religio-cultural norms. A quantitative research design was employed, with 520 valid responses collected from anatomy students and graduates using a structured questionnaire. Structural Equation Modelling (SEM) via AMOS was employed to assess the measurement model, evaluate the structural model, and test the hypothesized relationships. Attitude toward entrepreneurship, subjective norms, and perceived behavioural control significantly predicted entrepreneurial intention, which also had a significant direct effect on funeral business establishment. Although religio-cultural norms had a significant negative direct effect on funeral business establishment, they did not significantly moderate the relationship between entrepreneurial intention and funeral business establishment. The findings validate the applicability of the Theory of Planned Behaviour in professional and regulated contexts and highlight the importance of fostering positive attitudes toward entrepreneurship, enhancing perceived behavioural control, and strengthening supportive subjective norms to encourage entrepreneurial intentions and funeral business establishment.

This study explores how anatomy students and graduates in Nigeria develop intentions to start funeral service businesses. It examines how their personal attitudes, social influences, and confidence in managing business challenges shape their entrepreneurial plans, and whether cultural and religious beliefs affect these intentions. This research is important because the funeral service industry is growing but remains underexplored as a career option for anatomy graduates. Understanding what motivates these young professionals to enter this sector can help universities, policymakers, and business support programs provide guidance, training, and resources to support successful entrepreneurship. The key takeaways are: students and graduates with positive attitudes toward entrepreneurship, supportive social networks, and confidence in their abilities are more likely to pursue funeral service businesses. Cultural and religious beliefs did not significantly change this relationship, suggesting that practical skills and social support are more influential. Encouraging entrepreneurship in this sector could create new job opportunities and strengthen the professional development of anatomy graduates in Nigeria.