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1.
Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US 总被引:1,自引:0,他引:1
This study examines the influences of alternative work arrangements (AWAs), subordinate gender, and supervisor attitudes and beliefs regarding AWAs on performance evaluation judgments in public accounting. One hundred and forty-two experienced professionals from two US Big Four firms evaluated a hypothetical subordinate’s performance in an experimental setting. Results indicated that subordinate gender and AWA participation were significantly related to supervisors’ perceptions of the subordinate’s career success. We also found that individual differences in supervisors’ attitudes and beliefs regarding AWAs were systematically related to their performance evaluation judgments, and indicate that cultural support for AWAs is not uniform among experienced Big Four professionals. Further, the association between these attitudes and beliefs and performance evaluation judgments are consistent with an organizational justice interpretation of AWA use. Implications of these results for the Big Four’s work-life balance initiatives in the US are discussed. 相似文献
2.
《The British Accounting Review》2020,52(2):100862
It is claimed that the re-engineering and automation of routine work should free accountants to adopt broader, so-called ‘value-adding’ roles as partners to business decision-makers. The ‘new world of work’, involving new process-based methods, single instance ERP systems and the wholesale relocation of professional work to lower cost areas, brings opportunities for accountants in systems design and adding value to the business. For many others, the new reality may be a more competitive and less secure working environment, with a mid-level career bottleneck reflecting a polarisation between the upper and lower layers of the finance function.Based upon Schein's theory of career anchors and using exploratory sequential mixed methods, we consider the impact on the career perceptions of individual accountants as accounting expertise, traditionally embodied in people, is codified and embedded within end-to-end business processes in the context of a finance shared service centre. Key findings include new perceptions of careers with greater emphasis on the acquisition of general managerial competence and leadership skills, with the importance of cultivating a sense of ‘global connectedness' to maintain individual employability. Suggestions are made to update Schein's Career Orientation Inventory to better reflect the reality of accounting in the ‘new world of work'. 相似文献
3.
Colin Ferguson 《Accounting & Finance》1997,37(1):41-67
A model of the interrelations between perceptions, anxieties, attitudes, microcomputer use and work outcomes of professional accountants is developed and tested on 157 Big Six accountants. The results show that job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. Job performance appears to be only directly affected by microcomputer attitudes, but microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of microcomputer attitudes—higher levels of computer anxiety negatively affect these attitudes. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers do not. 相似文献
4.
Larry H. Beard 《Journal of Accounting Education》1985,3(2):155-161
Publication productivity of academic accountants has been variously measured and used to rank accounting faculties as well as accounting doctoral programs. Implicit in the results of these studies is the assumption that publications are a surrogate measurement of the contribution of faculty members. This study presents evidence of the declining publication productivity of academic accountants throughout their careers and discusses some implications of this phenomenon for performance evaluation. 相似文献
5.
Stephen R. Lyne 《Accounting & Business Research》2013,43(88):357-369
This paper examines the perceptions and attitudes of three distinct user-groups to three important budget-related issues. The three user-groups are: accountants, senior non-financial managers and first line managers, each of which has direct contact with budget data in their normal work. The issues, which have been examined by questionnaire and interviews in thirteen medium or large UK companies, are: (a) the perception of the role of the budget in medium and large companies; (b) the use of the budget as a control device, the pressure that may be felt when this occurs and the behavioural consequences of such pressure; (c) the degree of participation in budget setting and whether there is any desire for increased participation. In some instances there were important differences between the user-groups; in particular concerning budget pressure and participation. The general textbook picture of the budget-setting process was not confirmed in certain important aspects. These results raise issues concerning the budgetary control process, including the effects of self-generated pressure, and the desire among accountants for greater participation in the budget process. 相似文献
6.
Advances in technology require that accountants possess skills to obtain information from various sources, complete computer-based projects, and use computers as a tool to achieve other business-related objectives. Students not only need to develop skills to access information but, more importantly, they also need to improve their perceived ability to utilize computers successfully. This paper describes a project in which accounting students were required to independently analyse a publicly-traded company using text- and Internet-based resources. The goals were to concurrently develop students' computer-based skills and improve perceptions toward technology. In addition, since research using nonaccounting students has shown that self-efficacy and confidence in the use of technology differs between the genders, this study also analysed gender-related differences in perceptions towards computers. The results show that the project enhanced students' Internet knowledge and skills to access information from multiple sources. Students also improved their perceived ability to use computers to analyse technical problems, their computer-based project completion skills, and their understanding of the Internet. Furthermore, while female students indicated lower perceived ability to work on technology-related projects before the assignment, participation in the project elevated their confidence levels. In general, this paper demonstrates the value of designing assignments to improve students' perceived computer-related abilities, and provides insight into gender differences in perceptions towards technology. 相似文献
7.
Trevor M. Hopper 《Accounting, Organizations and Society》1980,5(4):401-411
The research examines accountants' and managers' perceptions of management accounting roles under conditions of centralisation and decentralisation of the management accounting function. Decentralization was associated with greater interaction between accountants and other managers and with the provision of accounting information perceived as being more pertinent to managerial needs. However, whatever the structural relationship, there were criticisms of the accountants' passivity in management. Contrary to expectations neither interpersonal relationships nor excessive power of accountants were problematical, nor did many accountants show bureaucratic orientations. Their inability to meet service expectations were perhaps, related to ambiguity and stress emanating from the accounting workflows. 相似文献
8.
In this paper, the results are reported of a survey of the performance evaluation practices of six UK offices of four firms of chartered accountants. The objective of the study was to identify the variables which seemed likely to affect the perceived performance of chartered accountants in the UK. The study was conducted in three stages. First, a model was specified which identifies perceived performance as a function of perceived effort, perceived ability and perceived luck. Second, using a modified form of Vroom's expectancy model of motivation, the determinants of effort were identified. Finally, four work value factors were empirically derived and conceptually related to each of the variables in the model of performance and effort. The results suggest that two of the work value factors (the desire for a better quality of life and the desire to avoid uncertainty) may be particularly important. 相似文献
9.
Lacey N. Wallace 《Journal of Risk Research》2019,22(7):817-832
Existing empirical studies of American perceptions of open gun carrying are limited to polls that often omit key background characteristics of respondents. The present study examined American perceptions of open carry by studying perceptions of safety across locations such as home, work, and shopping areas and by level of familiarity with the individual engaging in open carry. Data were drawn from a 45-question, nationwide online survey conducted in 2016. Respondents included more than 250 household gun owners and 250 non-owners. The data were analyzed using ordinal logistic regression models. Overall, results showed that respondents felt uncomfortable in a situation involving open carry, and even less comfortable when the person engaging in open carry was a stranger. Gun owners, whites, and those with higher levels of education all expressed greater feelings of perceived safety. Respondents also reported that concern over mental state was a key factor in their perceived safety. Explanations for these findings, practical implications, and directions for future research are discussed. 相似文献
10.
Clement C. Chen Keith T. Jones Audrey N. Scarlata Dan N. Stone 《Critical Perspectives On Accounting》2012,23(4-5):370-389
This article investigates the Holland model of occupational choice's (HMOC) development, influence, and validity in relation to its classification of bookkeepers, accountants, and business professionals. Study 1 reanalyzes published data and provides evidence that the Beancounter-Bookkeeper (BB) stereotype, which is promoted in the HMOC, is partially predictive of the personality characteristics of individuals who choose to enter professional accountancy. Study 2 investigates the influence of HMOC training, and exposure to accounting education, on perceptions of the personality type needed for accounting work; results indicate that: (1) HMOC training is associated with perceptions that accounting work requires a BB personality, and (2) the importance of investigative skills to accounting work increase with accounting education. Following this, we review evidence that suggests low validity in the HMOC's claims of greater job success and satisfaction among BB accountants. Finally, we consider three possible processes that may explain Holland and colleagues’ conjoining of accountants with bookkeepers. Together, the analysis promotes skepticism regarding whether the HMOC's claim that professional accounting success demands a passive, compliant, subservient, i.e., BB, personality supports the public interest obligations of professional accountants. 相似文献
11.
Derek Matthews 《Accounting, Business & Financial History》2002,12(1):113-129
This methodological article discusses the first project in accounting history to use the postal questionnaire as a research tool. The historical context was the changing nature of the company audit in Britain, and this article outlines the process by which the questionnaire was devised, the stages through which the project developed, the data that were collected, and how these were analysed and interpreted. A significant innovation was to sample, in equal proportions, accountants who qualified in each decade from the 1920s and 1930s down to the 1980s, and direct the questioning toward their early training and careers, thereby generating historical trends in the responses. Some of the results of the survey are given here by way of illustrating the weaknesses and strengths/costs and benefits of the technique in comparison with oral history and traditional documentary sources. 相似文献
12.
《Journal of Contemporary Accounting and Economics》2019,15(2):131-144
This study examines the FASB’s and IASB’s unsuccessful joint project on accounting for insurance contracts. It highlights the divergent views the Boards may hold on certain fundamental accounting issues. Further, this study examines how the costs and benefits of accounting standard convergence can vary within an industry, conditional on factors such as prior accounting standards and firms’ global operations. Empirically, U.S. insurers’ negative market reactions to the joint insurance project suggest U.S. investors perceived net costs would outweigh net benefits. This study also finds that market reactions of U.S. insurers were more negative than those of European insurers. The results of cross-sectional analyses indicate that U.S. life insurers perceived higher net costs associated with the joint project, while European insurers with more global revenue perceived higher net benefits. This work illuminates some of the challenges facing standard setters when attempting to develop a globally acceptable set of financial reporting standards. 相似文献
13.
Ailsa H.S. Nicholson 《Accounting Education: An International Journal》2013,22(4):419-423
Abstract In this study, first year commerce students in Australia were surveyed about their perceptions of their accounting studies and their perceptions of the attributes required of professional accountants. The paper specifically addresses the factors important in determining whether first year students intend to become accountants. The study uses a logistic regression model incorporating demographic and academic factors, as well as students' perceptions of the work of accountants, to predict intention to become an accountant. The results show that the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction were significant in determining intention to pursue a career as an accountant. As many students formed their judgments about the work of accountants from their accounting studies, the findings have implications for accounting educators in terms of the enthusiasm and motivation required in teaching accounting, as well as curriculum development that reflects the skill set required for an increasingly sophisticated business environment. 相似文献
14.
Mohammad Nurunnabi 《Research in Accounting Regulation》2018,30(2):166-175
In response to a current lack of research in the Middle East, this study aims to critically evaluate the perceived costs and benefits associated with the adoption of International Financial Reporting Standards (IFRS) in Saudi Arabia, the world's leading oil and natural gas exporter. Using documentary analysis and interviews with stakeholders (account preparers from listed companies in Saudi Arabia, auditors from Big 4 and local accountancy firms, and university academics), the study contributes to the literature by concluding that the benefits of IFRS adoption in Saudi Arabia outweigh the costs. Importantly, a lack of qualified accountants, significant dependence on Big 4 accounting firms, inadequate coverage of IFRS in university education, and a lack of research are identified as major obstacles to the effective implementation of IFRS. The findings offer a possible policy agenda for local and international policy makers. 相似文献
15.
Cloud accounting represents a major disruptive technology for the accounting industry. This qualitative study used semi-structured interviews to collect data from eight small and medium accounting practices (SMPs) to test a preliminary model of the determinants and impact of cloud-based client accounting adoption by SMPs. Accordingly, the SMP was the unit of analysis. The complex triadic relationship between SMPs, their clients and cloud accounting provider necessitated an interorganisational perspective. Four factors contributed to SMPs’ adoption decisions: perceived benefits of cloud-based client accounting, perceived benefits of partner programs, organisational readiness (IT sophistication and client readiness), and external pressure (client and competitive pressures). Subsequent to adoption, SMPs experienced a decline in the levels of traditional (statutory) services provided. However, most noted increases in income from business advisory. All firms were at least as well off after adoption. Improvements in client relationships and the perceived value of accountants’ services were also noted. An adoption/impact typology predicted and found positive impacts for cloud initiators, in particular. The findings have implications for owners of SMPs, their SME clients, and for accounting professional bodies. 相似文献
16.
Two experiments were designed to explore the existence of systematic differences in risk perceptions and risk attitudes between Chinese and US participants. The first experiment involved ranking monetary lotteries using measures of perceived riskiness and willingness to pay (WTP). Several simple heuristics were evaluated to predict perceived riskiness and WTP. Using WTP responses, Cumulative Prospect Theory functions were determined for participants from both countries. The second experiment involved ranking multi‐attribute real‐world risks and associated risk‐mitigation programs using measures of concern and preference, respectively. Compared to their US counterparts, Chinese participants are found to be less risk averse, more concerned about risks with higher catastrophic potential, and more in favor of risk‐mitigation programs with greater scope of benefit. The results also reveal higher within‐group agreement by Chinese participants for all tasks. For both national groups, the within‐group agreement was highest when ranking risk‐mitigation programs, but lowest when ranking lotteries with negative expected value. The implications of cross‐cultural versus cross‐task variation are discussed. 相似文献
17.
The function that accountants fulfil in the economic system is dependent on their ability to maintain the perception of high ethical standards. Building on the idea that birth cohorts, otherwise known as generations, are a useful proxy for the socio‐cultural environment of different time periods, we focus on the so‐called ‘GenMe’, that is, students and young workers born in the 1980s and 1990s. In particular, combining the accounting and business ethics literature, the purpose of our paper is to contribute to an increased awareness of the GenMe perceptions of accountants, with special attention given to ethical aspects. We believe that the perceptions of this age group are particularly crucial for the future of the accounting profession as it is these young people who will either become professional accountants or the accountants' future clients. Using an extensive database of 1,794 questionnaires, results show that the impression of the accountant as a corrupt professional is not dominant among GenMe and seem to suggest the existence of a multifaceted perception of accountants' ethics. Specifically, the factors that contribute to influencing GenMe perceptions of accountants' ethics are level of education, having attended an accounting course at high school level, gender, and belonging to the accounting profession. Finally, our study indicates that there is room for improving public perceptions of accountants' ethics through university courses in ethics, continuing education programs, and focused communication strategies by accounting firms and professional bodies. 相似文献
18.
《Management Accounting Research》2000,11(1):113-135
Following a consideration of what accounting practices may comprise strategic management accounting (SMA), the results of a questionnaire survey investigating the incidence and perceived merit of 12 SMA practices are reported. The survey sample comprises large companies in New Zealand, the United Kingdom and the United States. There is a wide range of application rates for the 12 practices appraised; competitor accounting and strategic pricing are the most widely-used. Most of the SMA practices appraised are not widely used. However, based on the perceptions of the benefits from adopting such practices, the potential for greater use exists in all countries examined. Cross-country comparisons highlight fairly similar levels of SMA usage. However, when controlling for company size, there is a suggestion that some practices are used relatively more in N.Z. and relatively less in the U.K. and U.S. There appears to be negligible use of the term `strategic management accounting' in organizations and practising accountants have a limited appreciation of what the term means. 相似文献
19.
Many accounting departments have initiated programs to integrate writing into the accounting curriculum; others have just begun the process. The purpose of this paper is to present the unique features of the writing program used at our university. As with many programs, this one elevates our accounting students' perceptions about the importance of writing, and improves the quality of accounting students' writing within the framework of the kinds of writing accountants actually do on the job. What's different about our approach is (1) a transition workshop, (2) the collaboration of an accounting instructor, a writing consultant, and professional accountants, and (3) a unique way of incorporating peer reviews. After these differences are discussed, a final section of the paper provides recommendations for designing a writing program. 相似文献
20.
This paper considers how perceptions of costs and benefits can influence the association between personality and risky choice behaviour. We assessed perceptions and behaviours in six domains (ethical; investment; gambling; health and safety; recreational; social) using the DOSPERT and measured personality using the NEO PI‐R. Results from structural equation modelling showed that personality had a direct effect on risky choice behaviour in four domains (social, ethical, gambling and recreational risk‐taking). In addition, perceived costs and benefits mediated the relations between personality and risk‐taking in the five domains (social, ethical, gambling, recreational and investment risk‐taking). Evidence for a mechanism that integrates both direct and indirect effects of personality on behaviour is discussed. 相似文献