Artificial intelligence and career identity development at the career establishment stage: a cross-cultural human capital perspective on the accounting profession

The study aims to examine outcomes expectations, personal development, perceived usefulness of artificial intelligence (AI), self-efficacy and work life balance on career identity of accounting profession in the career establishment stage from both China and Malaysia perspectives. The study engaged 300 respondents, with 150 respondents from China and Malaysia each in data collection process and utilised PLS-SEM (partial least squares structural equation modelling) for analysis. The findings reveal significant associations between personal development, AI usefulness, self-efficacy, and work-life balance with career identity, although the strength and relevance of these relationships vary across contexts. These results offer valuable insights into the determinants of career identity within the accounting profession, providing practical implications for policymakers, educational institutions, and professional bodies. Aligning talent development initiatives with these factors is essential for nurturing a forward-looking, innovative, and resilient accounting workforce, particularly within the framework of the Regional Comprehensive Economic Partnership (RCEP).