scholarly journals Relationship between Situational Inhibitors and Informal Learning amongst Accountants

2017 ◽  
Vol 3 (2) ◽  
pp. 179-185
Author(s):  
Abdul Wahab Syahir ◽  
Mohamad Hisyam Selamat ◽  
Ram Al-Jaffri Saad ◽  
Mohd. Amir Mat
Keyword(s):  
Informal Learning ◽  
Mail Survey ◽  
Working Environment ◽  
Learning Activities ◽  
Public Accounting ◽  
Accounting Firms ◽  
Research Findings ◽  
The Relationship ◽  
Chartered Accountants ◽  
Survey Approach

Purpose: Informal learning activities are important for chartered accountants in public accounting firms to develop and maintain knowledge and skills within the professional environment. However, recent evidence indicates that situational inhibitors to the learning exist in their working environment. Thus, the objective of this research is to examine the relationship between situational inhibitors and informal learning activities amongst the accountants. Design/Methodology/Approach: A total of 260 chartered accountants in the firms across Malaysia participated in this study. The data of the study was collected through mail survey approach and analysed using correlation analysis. Findings: The findings indicated that lack of time and lack of support from others inhibited the accountants' informal workplace learning activities. The evidence suggests that accountants who face these two constraints at the workplace, would be less likely to engage in informal learning activities. Implications/Originality/Value: This study adds to previous literature by testing the relationship between situational inhibitors and the accountants' informal learning activities. Practically, the research findings are critical for accounting profession in developing appropriate strategies to overcome the identified problems.

A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors

2005 ◽  
Vol 17 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Elizabeth Dreike Almer ◽  
Julia L. Higgs ◽  
Karen L. Hooks
Keyword(s):  
Future Research ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Sociology Of Professions ◽  
Rich Description ◽  
Public Accounting Firms ◽  
Current Article ◽  
The Relationship ◽  
Significant Attention

The behavior of auditors in the context of their employment by public accounting firms has received significant attention in the accounting literature. The current article extends this literature by providing a framework that identifies what auditing professionals contribute and receive as a result of their work efforts, as well as related influences. Using agency theory modified with fundamental ideas from the sociology of professions literature, we develop a model of the auditor-public accounting firm employment relationship. This framework is grounded in a timely, contextually rich description of the public accounting work environment, and the pressures and incentives faced by auditors. Propositions for future research are suggested that arise from understanding the auditor-firm relationship.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals Learning to stay employable

2018 ◽  
Author(s):  
Dominik Emanuel Froehlich ◽  
Simon Beausaert ◽  
Mien Segers ◽  
Maike Gerken
Keyword(s):  
Informal Learning ◽  
Indirect Effects ◽  
Learning Activities ◽  
Chronological Age ◽  
Cross Sectional ◽  
Mediation Effects ◽  
Older Employees ◽  
Welfare Systems ◽  
Formal And Informal Learning ◽  
The Relationship

Purpose – The purpose of this paper is to examine the effects of chronological age and formaland informal learning activities on employability. Furthermore, indirect effects of age on employabilityvia learning activities were tested.Design/methodology/approach – The authors conducted quantitative, cross-sectional surveyresearch (n¼780) in three Dutch and Austrian organizations to study the relationship betweenchronological age, formal and informal learning activities, and employability using structural equationmodeling.Findings – The authors find that both formal and informal learning increase employees’ employability.However, each type of learning contributes to different components of employability. Additionally, theauthors find indirect effects of chronological age on employability via formal learning.Research limitations/implications – The results question the focus on chronological age inorganizational and political decision making and contribute new insights for the management of anincreasingly older workforce.Practical implications – The findings question the predominant use of chronological age asdecisive criterion in organizational and national policies and call for closer examination of stereotypesagainst older employees. Employees should be supported in pursuing learning activities – irrespectiveof their chronological age. The implications of limiting employees’ access to formal learning activitiesmay limit their future employability. Individual employees, however, are in control of their informallearning activities, and this is a very important lever to maintain and develop employability.Social implications – Given the increasing dependency of social welfare systems on older people’sactive participation in the labor market, this study stresses that it is not chronological age per se thataffects people’s employability. This diverges from the way of how chronological age is used in policymaking.Originality/value – This study contributes further evidence for the relationships of age and formaland informal learning on employability. Additionally, it extends previous literature by examiningdifferent effects on different facets of employability, criticizing the prevalent use of chronological age,and investigating potential mediation effects.

scholarly journals Education–Job Fit and Work-Related Learning of Recent Graduates: Head Start or Filling a Gap?

2020 ◽  
pp. 089484532090478
Author(s):  
Ilke Grosemans ◽  
Katrien Vangrieken ◽  
Liesje Coertjens ◽  
Eva Kyndt
Keyword(s):  
Head Start ◽  
Informal Learning ◽  
Learning Activities ◽  
Job Fit ◽  
Work Related ◽  
Learning At Work ◽  
Formal And Informal Learning ◽  
Recent Graduates ◽  
First Job ◽  
The Relationship

Graduates’ education and its alignment with the first job are of key influence on graduates’ career. It is argued that education–job fit affects work-related learning, which is important for recent graduates to cope with the demands of their new job. Theoretically, two (contradicting) processes have been put forward describing the relationship between education–job fit and work-related learning: Whereas the complementing hypothesis argues that work-related learning builds on existing competences, the substituting hypothesis assumes that work-related learning compensates in case of misalignment. These hypotheses were assessed by identifying latent fit profiles of recent graduates ( N = 779) and comparing differences regarding work-related learning. Four distinct profiles were identified: full fit, horizontal fit, vertical fit, and full misfit. Results supported the complementing hypothesis, arguing that learning at work complements what was learned during higher education. Furthermore, this study demonstrated how fit profiles differently influence formal and informal learning activities.

scholarly journals Auditor Performance in Public Accounting Firm in Riau: The Moderating Effect of Emotional Quotient

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Meilda Wiguna ◽  
Khoirul Aswar ◽  
Eka Hariyani
Keyword(s):  
Regression Analysis ◽  
Role Conflict ◽  
Self Efficacy ◽  
Role Ambiguity ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Emotional Quotient ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of role conflict, role ambiguity, self-efficacy, and spiritual quotient on auditor performance with emotional quotient as a moderating variable. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The analytical method in this study is multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that (1) Role Conflict negatively affected Auditor Performance (2) role ambiguity negatively affected auditor performance (3) self-efficacy had a positive effect on auditor performance (4) spiritual quotient had no effect on auditor performance (5) emotional quotient has moderates the relationship between role conflict, role ambiguity, self-efficacy, and spiritual quotient with auditor performance.

scholarly journals The Role of Employee Engagement Mediates the Relationship of the Work Environment, Teamwork on Employee Performance

2020 ◽  
Vol 2 (2) ◽  
pp. 126-148
Author(s):  
Paulino Mendonca ◽  
I Gede Riana ◽  
Augusto da Conceição Soares
Keyword(s):  
Work Environment ◽  
Employee Engagement ◽  
Employee Involvement ◽  
Employee Performance ◽  
Working Environment ◽  
Master Program ◽  
Research Findings ◽  
Relationship Of ◽  
The Relationship

Paulino Mendonca, Master Program in Management Sciences, Magister Program Institute of Business IOB. The Role of Employee Engagement Influence Work Enviroment, Teamwork on Employee Performance. Commission of Supervisor I: Dr. I Gede Riana, SE., MM, Commission of Supervisor II: Dr. Augusto Da C. Soares, SE., MM. This study aims to analysis (1) influence of the work environment on employee performance, (2) influence of the work environment on employee involvement, (3) influence of teamwork on employee performance, (4) influence of teamwork on employee involvement, (5) the effect of employee involvement on employees performance, (6) the role of employee involvement mediates the working environment relationship on employee performance, (7) the role of employee involvement mediates teamwork relationship to employee performance. The population in this study was 680 of all MAP employees at the Dili, the sample using the slovin formula so as to get 156. Data were analyzed using the Smart-PLS The research findings the work environment, teamwork, influence positive not significantly to employee performance. This research shows that work environment, teamwork is not able to improve employee performance. The effect of work involvement on employee performance found that involvement had a positive significant effect on employee performance. The role of employee involvement mediates the working environment relationship, teamwork is full mediation. Keywords: Work Environment, Teamwork, Employee Engagement, Employee Performance.

scholarly journals The Effect of Moderate Organizational Collectivism on Entrepreneurship Orientation and Interactions on SME Innovation Performance

2021 ◽  
Vol 1 (3) ◽  
pp. 259-267
Author(s):  
Mohammad Irhas Effendi ◽  
Agus Sukarno ◽  
Gunawan Nusanto ◽  
Bunga Alfausta Amallia ◽  
Trisna Adisti
Keyword(s):  
Developing Countries ◽  
Strategic Planning ◽  
Entrepreneurial Orientation ◽  
Innovation Performance ◽  
Business Innovation ◽  
Beneficial Impact ◽  
Research Findings ◽  
The Impact ◽  
The Relationship ◽  
Survey Approach

This study aims to examine the relationship between Entrepreneurial Orientation (EO) and Interaction Orientation (IO) market approaches in developing countries. This study uses two market methods using a survey approach. This study collects data from 110 SMEs in Yogyakarta and analyzes it using PLS. Research findings indicate that EO and IO have a beneficial impact on innovation performance. The impact of EO and IO on business innovation performance was not found to be moderating in this study. Research findings support strategic planning by recommending that managers focus on two market approaches to increase innovation success.

scholarly journals Do Individual Factors Matter? Examining Auditor Judgement Bias and Public Accounting Firm Size

2021 ◽  
Vol 22 (3) ◽  
pp. 1226-1239
Author(s):  
Caesar Marga Putri ◽  
Asti Putri Pratiwi
Keyword(s):  
Locus Of Control ◽  
Role Conflict ◽  
Firm Size ◽  
Moderating Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Internal Locus Of Control ◽  
Judgement Bias ◽  
The Relationship

Auditor personality is a topic of interest within the accounting field due to the scarcity of research on accountant personalities in Indonesia. This research aimed to examine the moderating effect of public accounting firm size, personality traits and locus of control on the correlation between role conflict and auditor judgement bias. The sample comprises auditors who work at public accounting firms in Java province and the study uses regression analysis as its method of analysis. The result shows that only internal locus of control has a significant moderating effect on the relationship between role conflict and auditor judgement bias. This indicates that auditor personality and public accounting firm size do not affect auditors’ professionalism in making judgements.

BUILDING THE CANADIAN CHARTERED ACCOUNTANCY PROFESSION: A BIOGRAPHY OF GEORGE EDWARDS, FCA, CBE, LLD, 1861–1947

2000 ◽  
Vol 27 (2) ◽  
pp. 87-116 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
British Empire ◽  
Accounting Education ◽  
Financial Accounting ◽  
Education Programs ◽  
Accounting Profession ◽  
Public Accounting ◽  
Honorary Degree ◽  
Accounting Firms ◽  
The Social ◽  
Chartered Accountants

George Edwards was a key figure in the creation of the modern institutional structure of accounting in Canada. He worked to implement a vision of accountancy as a profession rather than a business. This was reflected in his commitment to accounting education, to the restriction of entry to the CA profession to those who passed a test of competency, and to his desire to demonstrate the social and ethical value of accounting. He was president of the Institute of Chartered Accountants of Ontario, president of the Dominion Association of CAs, and president of the Society of Cost Accountants of Canada. He created one of the major Canadian public accounting firms (Edwards, Morgan & Co.). His contributions were recognized through awards such as the Commander of the Order of the British Empire, an honorary degree from Queen's University, and life memberships in the Institutes of Chartered Accountants of Alberta, Ontario, Manitoba, and Saskatchewan. This biography examines his role in shaping the federal/provincial structure of the accounting profession, the development of university-based accounting education programs, the separation of the management and the financial accounting professions, the communications strategies of the profession, and his contributions to government and bank accounting.

How the Auditor-Client Relationship Affects the Extent of Value-Added Service Provided to the Client

2012 ◽  
Vol 7 (1) ◽  
pp. P9-P14 ◽  
Author(s):  
David N. Herda ◽  
James J. Lavelle
Keyword(s):  
Value Added ◽  
Public Accounting ◽  
Accounting Firms ◽  
Fair Treatment ◽  
The Core ◽  
Client Relationships ◽  
Client Relationship ◽  
Public Accounting Firms ◽  
Levels Of Service ◽  
The Relationship

SUMMARY This article summarizes our recent study, “Auditor Commitment to Privately Held Clients and its Effect on Value-Added Audit Service” (Herda and Lavelle 2013), which examines how the relationship between individual auditors and their clients affects the extent of value-added services that clients receive. Based on a survey of 204 auditors at two public accounting firms, we find that the auditor-client relationship, measured in terms of the auditor's commitment to the client (i.e., client commitment), develops in response to auditor perceptions of fair treatment and support received from the client. Higher levels of client commitment lead to more value-added services (e.g., management letter comments). The results indicate that auditors' perceptions of client fairness are essential in building strong auditor-client relationships. Stronger relationships yield greater levels of service that go beyond the core audit requirements.

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