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Publication date: 7 February 2025

Cletus Agyenim-Boateng, Lexis Alexander Tetteh, John Kwaku Mensah Mawutor, Amoako Kwarteng and Daniel Susuawu

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’…

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Abstract

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.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 10 May 2021

Lexis Alexander Tetteh, Cletus Agyenim-Boateng, Samuel Nana Yaw Simpson and Daniel Susuawu

In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use…

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Abstract

Purpose

In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources.

Design/methodology/approach

Based on a case study of Ghana’s Controller and Accountant General’s Department (CAGD), the study uses a qualitative interpretive case approach as the methodological stance, and some key officials involved in the implementation of the IFMIS project were interviewed and documentary evidence was also analyzed to achieve triangulation of data and results.

Findings

The results show that the IFMIS reform was instigated by two main forces. One is the pressure from external stakeholders like the World Bank related to funding relationships. The other is the indigenous pressures coming from internal stakeholders who felt dissatisfied with the outcomes of previous reforms. The findings also suggest that many contingencies for successful reforms to IFMIS were present in Ghana, such as the commitment of internal stakeholders, the training programs for improving the needed skills of employees, and the will to get inspired by best practices abroad. Nevertheless, ultimate users mostly were hesitant to use IFMIS due to fears of losing their jobs because of institutionalized practices and a lack of IT skills. The study further revealed that, even if many conditions for a successful reform, especially regarding adoption and implementation, are in place, the reform may ultimately fail due to the impact of other factors that particularly regard the use of the newly developed accounting repertoire.

Practical implications

The findings of this study can be considered as a blueprint to emerging economies yet to adopt and implement similar IT-based Public Financial Management Information System (PFMIS). Moreover, given that some ultimate users exhibited resistance to the use of the new system, the results will prompt emerging economies that have not yet implemented IT-based PFMIS to recognize that cultural change management is an inevitable condition for successful implementation and use of IT-based PFMIS.

Originality/value

This study contributes to studies on public sector accounting reform in emerging economies by highlighting how the adoption of public sector accounting reform was instigated by both development partners and indigenous institutions responsible for ensuring effective and transparent management of public funds. Furthermore, unlike previous studies, the implementation team imported business case ideas from the private sector to augment the IFMIS implementation.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 5
Type: Research Article
ISSN: 2042-1168

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