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Utilizing the social cognitive career theory in understanding students' choice in selecting auditing as a career: evidence from Ghana

Lexis Alexander Tetteh (Accounting, University of Professional Studies, Accra, Ghana)
Cletus Agyenim-Boateng (Accounting, University of Ghana, Accra, Ghana)
Amoako Kwarteng (Accounting, Ghana Institute of Management and Public Administration, Accra, Ghana)
Paul Muda (Accounting, University of Professional Studies, Accra, Ghana)
Prince Sunu (Accounting, University of Professional Studies, Accra, Ghana)

Journal of Applied Accounting Research

ISSN: 0967-5426

Article publication date: 16 November 2021

Issue publication date: 28 April 2022

979

Abstract

Purpose

The study uses social cognitive career theory (SCCT) to explore the driving and restraining factors that students consider in selecting auditing as a career.

Design/methodology/approach

Considering the aim of this study, a qualitative research was preferred with the objective of gathering in-depth and enriched empirical data; hence, semi-structured interviews were conducted with seventy-five fourth-year undergraduate accounting students of six top-ranked universities in Ghana that offer accounting programmes.

Findings

The findings of the current study unearth the constructs of the SCCT that students' decision to consider a career in audit is driven by outcome expectations (high earnings/monetary incentives and social prestige associated with the job), as well as self-efficacy belief (possession of ethical values). Further, the study finds that self-efficacy beliefs (job stress and accounting stereotype) were the factors restraining students from considering auditing as a career. The results finally show that the students who would choose auditing as a career in future are in one way or the other, preparing for the achievement of their goals.

Research limitations/implications

The SCCT framework utilized focuses on the three main constructs: self-efficacy, outcome expectations and goals. There are a number of related factors that may influence students' career choice decisions. These may include personal characteristics and contextual influences; a change of the theoretical framework may help discover other important personal and contextual factors that this current study could not unearth.

Practical implications

The study indicates, on the contrary, that students have negative perceptions about auditing as a career option; they consider the career as stressful, tedious and monotonous. These misconceptions make it less likely for a student to pursue auditing as a career. Educators can aid students in their decision to pursue a study in accounting and become auditors by displaying and reinforcing the positive outcomes that come with the position of an auditor.

Originality/value

The findings of this study add to the existing literature by delving deeper into the self-selection factors that influence a student's desire to become an auditor. Furthermore, the current research is exceptional in that it applies the SCCT to the aim of becoming an auditor. Although other research studies have looked into factors that may influence a student's decision to pursue a profession as an accountant, these studies have mostly been quantitative, limiting the students' ability to explain why those factors encourage or dissuade them.

Keywords

Citation

Tetteh, L.A., Agyenim-Boateng, C., Kwarteng, A., Muda, P. and Sunu, P. (2022), "Utilizing the social cognitive career theory in understanding students' choice in selecting auditing as a career: evidence from Ghana", Journal of Applied Accounting Research, Vol. 23 No. 3, pp. 715-737. https://doi.org/10.1108/JAAR-03-2021-0079

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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