The Mediation Effects Of Attitudes, Subjective Norms, And Perceived Behavioral Control On The Relationship Between Dark Personalities And Students’ Decisions To Pursue A Career At Big 4 Public Accounting Firms

Abstract

The primary objective of this investigation is to explore the intermediary function of three components within the framework of the Theory of Planned Behavior (TPB): attitudes, subjective norms, and perceived behavioral control. These factors are examined in relation to how they mediate the impact of dark personality traits—specifically psychopathy, Machiavellianism, and narcissism—on the career choices of students opting for positions in Big 4 public accounting firms. Data for this research were collected through a questionnaire survey involving 400 undergraduate and postgraduate accounting students from both public and private universities in Indonesia. Utilizing the structural equation model (SEM), the study revealed that attitudes and subjective norms play mediating roles in the influence of narcissism on students' decisions to pursue careers in Big 4 public accounting firms. However, no conclusive evidence was found regarding the involvement of perceived behavioral control in mediating the impact of narcissism on students' career choices in this sector. Additionally, the study was unable to establish the mediation roles of the three TPB constructs in the influence of psychopathy and Machiavellianism on students' decisions to pursue careers in Big 4 public accounting firms.