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Performance Evaluation of Audit Assistants in Chartered Accounting Firms
Authors:Sujatha Perera  Vic Fatseas  Peter Luckett
Institution:Lecturer in accounting at Macquarie University of New South Wales;Professor of accounting at Charles Sturt University of New South Wales;Associate professor of accounting at the University of New South Wales
Abstract:The development of efficient and competent staff in accounting firms is enhanced by the use of formal performance evaluation systems. This paper reports on a study which examined the objectives and uses of performance evaluation, the methods used, the dimensions evaluated, the development of overall assessments, the provision of feedback and the perceived strengths and weaknesses of the systems in use. In general, the performance evaluation process in these firms is effective, but there is scope for improvement in a number of areas.
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