Social cognitive career theory and accounting students’ intentions to pursue an auditing career

Purpose This study examines the effect of the social cognitive career theory (SCCT) factors (job stress, accounting stereotypes, job satisfaction and job prestige) on accounting students’ intentions to pursue a career in auditing and the moderating role of ethical codes of conduct. Design/methodology/approach The study employed a survey design with a quantitative approach to data analysis. Data was gathered from a sample of 277 accounting students by adapting a closed-ended questionnaire. To test the hypotheses, the data were analysed using partial least square structural equation modelling. Findings The results indicate a significant negative relationship between accounting students’ aspirations to pursue a profession in auditing and their self-efficacy expectations. However, there was a significant positive correlation between their intention to pursue a career in auditing and their outcome expectations. Furthermore, a moderation test was conducted, which demonstrated that ethical codes of conduct strengthen the relationships between self-efficacy and outcome expectation factors and students’ intention to pursue career in auditing. Research limitations/implications Most participants lacked auditing job experience. Peers, relatives, educators and cultural norms may have influenced them to withhold honest and precise survey responses, undermining the results. Practical implications Educators can utilise the research findings on self-efficacy to direct accounting students in developing positive self-efficacy attitudes towards a career in auditing, rather than perceiving the auditing profession as stressful and characterised by stereotypes. Originality/value Utilising an extended version of the SCCT, this study provides empirical and theoretically grounded contributions to the existing body of knowledge regarding the factors that influence accounting students’ intentions to pursue a career in auditing.