The Explanation Relationship between Proactive Personality, Proactive Career Self-Efficacy, and Job Satisfaction: Evidence from the Private Audit Sector

Subject Areas : Auditing

Bahman Qaderi ¹ , Bahman Banimahd ² , Fereydoon Rahnamay Roodposhti ³

1 - Ph.D. Student, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.
2 - Professor, Department of Accounting, Faculty of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
3 - Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran.

Received: 2025-05-06 Accepted : 2025-09-30 Published : 2025-12-20

Keywords: Proactive Personality, Proactive Career Self-Efficacy, Job Satisfaction, Social Cognitive Theory.,

Abstract :

Purpose: The present study aims to elucidate the relationships between proactive personality, proactive career self-efficacy, and job satisfaction within the private audit sector. Given the rapid changes in the work environment and the importance of stable personality traits, this research examines the role of proactive personality as a key factor in the career success of auditors. The theoretical framework of the study is grounded in Social Cognitive Theory, which emphasizes the role of individual characteristics in shaping self-efficacy beliefs—beliefs that can guide professional behaviors and enhance job satisfaction.

Method: This survey research was conducted using standardized questionnaires administered to 228 auditors employed in audit firms affiliated with the Iranian Association of Certified Public Accountants in 2024. Data were analyzed using structural equation modeling (SEM) with partial least squares regression (PLS-SEM).

Findings: The results revealed that proactive personality has a significant positive relationship with both proactive career self-efficacy and job satisfaction. Additionally, proactive career self-efficacy was found to mediate the relationship between proactive personality and job satisfaction.

Conclusions: Auditors with more proactive personalities exhibited higher levels of proactive career self-efficacy and job satisfaction. Thus, proactive personality and proactive career self-efficacy are crucial variables in enhancing job satisfaction among auditors. Audit firms can improve employee satisfaction and performance by identifying and hiring auditors with proactive traits and fostering proactive career self-efficacy through targeted training programs.

Contribution: This study contributes to the behavioral accounting literature and provides practical recommendations for enhancing audit firm performance. The findings can inform the design of professional development and training initiatives for auditors.

References:

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