Career choice intention and work engagement of the audit professional in the Brazilian context

Abstract

Objective: This research analyzed the attitudinal, subjective norms, behavioral perception, and work engagement variables that determine the audit professional’s intention to choose to pursue the career. Method: The methodology is quantitative, descriptive, and survey. Data were obtained through the application of a questionnaire with 312 audit professionals in Brazil. Data analysis included structural equation modeling. Originality/Relevance: The theoretical gap lies in the relationship between the Theory of Planned Behavior and work engagement in audit professionals. In this way, the intention of deciding on a career does not consist only in choosing a specific branch within the accounting area, but also in the individual’s willingness and competence to implement their projects and in the future engagement to support it, which demonstrates the confidence of the search. Results: The results revealed that audit professionals are happy to follow in this area, feel confident, believe in their professional capacity, and intend to grow in their careers in the coming years. Professionals have high levels of vigor, dedication, and concentration, and are highly engaged in their work. Personal attitudes, subjective norms, vigor, and dedication presented an explanatory power of 58% of the intention, concluding that the relationships between the scales are supported. Theoretical contributions: The model for measuring the relationship between intention to choose a career and engagement at work was validated. The study fills a gap in the behavioral area, helping to understand the auditor's behavior.

Keywords

• Auditing; Professional behavior; Theory of Planned Behavior; Utrecht Work Engagement Scale; Structural equation modelling.