From capital to meaning: the role of global citizenship orientation and case-based learning in the Chinese accounting profession

Purpose This study examines the psychological mechanism necessary to convert accounting professionals' human capital (critical thinking skills and emotional intelligence) into perceived accounting education meaningfulness within the context of an emerging economy, China. Specifically, it tests the mediating role of global citizenship orientation and the moderating role of case-based learning intensity. Design/methodology/approach A two-wave, time-lagged quantitative survey design was employed with 452 final-year accounting students across major regions of China. The hypothesized relationships were analyzed using partial least squares structural equation modeling. Findings Results demonstrate that critical thinking skills and emotional intelligence have positive relationships with perceived accounting education meaningfulness. Global citizenship orientation mediates the relationship between critical thinking skills/emotional intelligence and perceived accounting education meaningfulness. Furthermore, the analysis reveals a significant moderated mediation effect, showing that the influence of the case-based learning environment is complex and conditional. Counter-intuitively, the conversion of socio-emotional capital into global citizenship orientation is often stronger in lower-intensity case-based learning environments, prompting a critical re-evaluation of pedagogical design effectiveness. Practical implications For policymakers and curriculum designers in developing nations, the findings underscore the need to move beyond simply mandating case-based learning toward designing scaffolded and optimally intense experiential learning environments. Originality/value The study provides a roadmap for cultivating graduates who possess the professional ethics and global outlook necessary for long-term sustainable growth and ethical practice in emerging financial markets.