Social cognitive career theory and the goal of becoming a certified public accountant

Abstract

A primary goal for professors in academia is to facilitate the career success of their students by providing them with the necessary subject knowledge, skills, experience, and confidence. In this paper, we propose the Social Cognitive Career Theory (SCCT) model as a useful tool to explain how accounting students’ career interests, goals, and intentions are related to their self-efficacy beliefs and outcome expectations. Results showed that the goal to become a certified public accountant (CPA) was significantly and positively correlated with the independent variables of self-efficacy and outcome expectations. These findings are further interpreted and pedagogical recommendations are provided for educators to utilize in their curriculum to enhance students’ accounting self-efficacy and outcome expectations. These recommendations may be used to help boost students’ interests and intentions to major in accounting and pursue a career as a CPA.

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