Social cognitive theory perspective on undergraduate accounting students’ intentions to register for corporate social responsibility courses in China: the mediating role of proactive personality and the moderating role of self-identity

Growing expectations for corporate social responsibility (CSR) competence in the accounting profession have increased the need to understand why undergraduate accounting students choose CSR-related coursework. Drawing on social cognitive theory (SCT), this study investigates how self-efficacy and outcome expectancy shape undergraduate accounting students’ intentions to enroll in CSR courses, and whether these effects operate through proactive personality (mediator) and vary by self-identity (moderator). Using a cross-sectional survey of accounting undergraduates in Hebei, China (n = 372), we analyzed the proposed moderated-mediation model with structural equation modeling in AMOS 24.0 and supplementary moderation/mediation tests in SPSS. Results indicate that self-efficacy and outcome expectancy both significantly predict proactive personality, which in turn partially mediates their effects on enrollment intention. Importantly, self-identity strengthens the links from self-efficacy to proactive personality and from outcome expectancy to proactive personality, such that these relationships are stronger among students with high self-identity. The findings extend SCT in business education by (a) identifying proactive personality as an agency-based mechanism translating SCT cognitions into course-selection intentions and (b) demonstrating self-identity as a boundary condition that amplifies SCT pathways. The strong effect of outcome expectancy also challenges the view that outcome expectancy is secondary to self-efficacy in this context, suggesting that students must anticipate tangible benefits from CSR coursework. Practically, curriculum planners should communicate clear CSR course outcomes and consider placement in the sixth or seventh semester to enhance social responsibility awareness.

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