Toward A Theory Of Accounting Citizenship: Personality And Social Support Mechanisms
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Contemporary accounting theory increasingly recognizes that effective governance, accountability, and ethical reporting rely not only on formal standards and controls but also on discretionary, citizenship-oriented behaviors that support stewardship and cooperative governance. Building on this perspective, the present study theorizes accounting citizenship as a distinct form of discretionary, extra-role behavior that underpins accounting governance and accountability, particularly at the pre-professional stage of accounting formation. Drawing on personality theory and social exchange perspectives, the study develops a conceptual framework explaining how Big Five personality traits shape accounting citizenship and how social support mechanisms parental autonomy support, authority support, and team-member exchange condition the expression of these traits. Pre-professional students are treated as formation-stage accounting actors, allowing the study to theorize how governance-oriented discretionary behavior develops before entry into professional accounting roles. By identifying the behavioral microfoundations and social mechanisms through which accounting citizenship emerges, the study advances accounting theory by extending stewardship and governance perspectives beyond formal control structures. The proposed framework offers theoretical implications for accounting governance, auditing collaboration, and sustainability-oriented reporting by highlighting the central role of social context in fostering discretionary accounting citizenship.
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