Search

Learning in the first professional job was examined in a study of 40 nurses, 27 engineers, and 16 accountants who were in their first full year of full-time employment after college in hospitals and firms located in the United Kingdom. Data were collected through the following activities: (1) interviews with the respondents; (2) 1- to 2-day visits to their workplaces; and (3) interviews with their managers/mentors and significant others in their workplaces. The first few months of full-time employment presented very different challenges and experiences across the three sectors. The accountants had 3-year contracts that included both training for professional examinations and work-based induction into the profession through a tightly structured apprenticeship system. Although the nurses had already qualified for their profession, they still faced a difficult transition because of their sudden assumption of extensive responsibility and immersion into a highly demanding, high-pressure environment with a very heavy workload. The engineers' workplaces all had accredited graduate training schemes. Across the occupations, informal support proved more important than formal support and social relationships were a significant factor in learning. (The bibliography lists 13 references. Appendixes constituting approximately 50% of the document contain excerpts from the field notes on and discussions of the experiences of new accountants, nurses, and graduate engineers.) (MN)

The career attitudes of professionally qualified accountants from the six major accountancy bodies in the United Kingdom and Ireland were examined through a survey of a sample structured so that a minium of 100 men and 100 women were chosen from the membership of each professional body. Of the 1,478 questionnaires mailed, 745 (50.4%) were included in the analysis. The analysis focused on respondents' reasons for studying accounting, their characteristics and employment patterns, their views on careers in accounting, their skills and training needs, things they want from work, and considerations in developing and managing a diverse work force. Both male and female respondents identified strongly with their profession, considered themselves well trained, and reported high levels of job interest and career satisfaction. The women did not consider their career opportunities equal to those of their male counterparts. Despite an unmet demand for part-time work opportunities, women who were working or had worked part time or in a job share reported negative career consequences of part-time employment. A great deal of similarity was found between the features of work considered most important by men and women. (Fifty-two figures/tables are included. Appended are a discussion of the survey methodology and six additional tables.) (MN)

Deakin Australia (DA) CBE (Continuing Business Education) programs are designed for use in conjunction with print and audio materials which are distributed as distance learning packages to business studies graduates working or planning to work as accountants, who are enrolled in the professional licensing program run by the Australian Society of Certified Practising Accountants (ASCPA). This paper considers DA's approach to CBE in relation to a range of CBE issues: learning context, the temptation to overutilize the capabilities of computer authoring tools, learning styles and motivation, maximization of the value of CBE, and approaches to authoring. Producing CBE as a part of a package of study materials is a vastly different issue than producing a CBE program to be used as a stand alone course of study or an independent reference resource, and it is important to limit the scope of the program for the same reason. Students have a wide range of learning styles and motivation; the CBE instructional designer's role is to provide attractive study options within both computer and paper learning contexts. Current DA CBE projects vary in structure, content, and style, but have certain consistent elements that are based on user feedback from programs in the last two years: (1) programs are applications of theory and/or practical skills practice rather than presentation of learning content, which is contained in printed study guides supported by audio cassette tutorials; (2) programs are modular and allow users to tailor study sessions to their own requirements--content is organized in case studies with randomizing programming techniques to provide unique problems for user analysis; and (3) programs provide several levels of help for user consultation plus detailed feedback on program tasks. A program with an analytical treatment of professional ethics is underway. In the Deakin Australia CBE instructional environment, two guiding principles have emerged: "small is beautiful" and "will this help candidates to prepare efficiently for the examination." (SWC)

This paper describes the accounting profession, and the education and training of accountants and accounting technicians in Sub-Saharan Anglophone Africa. The report reviews professional accounting examinations and degrees, education, practical training, and continuing professional education. The paper highlights the weaknesses in accounting education and training, and recommends measures to strengthen these areas, including the development of national and regional accounting bodies, the establishment of national accounting qualifications at both fully qualified and technician levels, and the strengthening of teaching institutions. Contains 11 references, 8 annexes, 25 boxes, and 12 tables. (Author)

This report, in both English and Afrikaans, is based on data gathered during a September 1994 mail survey of 215,284 South African graduates that elicited a total response rate of 18.3%. It details the remuneration of graduates (as of July 1, 1994) in a wide range of human resources, accounting and financial, economic, and sales occupations in the public and private sectors and in self-employment. Presented first are brief descriptions of the survey group; survey questionnaire, procedures used to analyze/present the data, and nature/scope of data reported under the various table headings. The nine tables constituting the remainder of the document present data on the following: median income of graduates working full time according to employer sector/occupation (overall and by gender), occupation/region/employer sector, occupation/post level/employer sector, occupation/work experience/employer sector, and occupation/working hours/employer sector; median income of full-time employees and self-employed persons according to occupation/economic sector; comparison of the income of men and women working full time according to occupation/work experience; and median income of graduates working full time according to occupation/work experience/population group/employer sector and field and level of study and employer sector. (MN)

This paper explores the dynamic nature of the power relationship within social research, concentrating on the production and reproduction of a text of the field and focusing on the processes of recording, writing, and reading. It draws on ethnographic research conducted in a United Kingdom office of an international firm of chartered accountants and focuses on the learning experiences of a cohort of recent university graduates in their first year of working for the firm. Fieldwork over the course of a year consisted of observation and interviews. The firm, as the researcher's field, became composed of what the researcher chose to record and how she chose to record it. The powerful research setting could make the researcher feel victimized and powerless through criticism and exclusivity of the study population, yet the researcher retained power as the writer reporting that environment. Such power is not fixed or permanent and is subject to reduction by the research population at a later stage. This study of the powerless in a powerful organization demonstrates that textual representations transform social actions and events into narrative, which in turn shapes and gives consequence to the details of observed life. By placing observations into recognizable textual formats, the ethnographer can make the social work readable. (Contains 56 references.) (SLD)

Medical expertise research methods were used to explore the relationship between auditing expertise and case representation. Subjects were 8 first-year economy students, 8 fourth-year auditing students, 8 postgraduate students in auditing, and 8 experienced auditors in the Netherlands, ranging in experience from only a limited knowledge of bookkeeping to experience of over 12 years. Subjects were presented with three different cases that they diagnosed and recalled. Results show that the level of expertise has a significant effect on the accuracy of subjects' diagnoses and inferred recall, although subjects did not differ significantly in literal recall. It is concluded that hypotheses generalized from medical expertise research are to a great extent applicable to the auditing domain. It may also be that subjects process descriptive and numerical information in different ways. Three figures illustrate the discussion. (Contains 11 references.) (SLD)

This paper presents empirical documentation on the under-representation of women partners in public accounting firms and of women full professors in academia. Arguments are based on results of a cohort model which examined women's careers from the time they entered a profession until the time they should have been promoted to either partner or full professor. The analysis suggests that most conventional (and some academic) workplace discrimination is rooted in an overly individualistic approach, i.e., attitudes of the men and women involved generate barriers to women's upward mobility. Proponents of the individualistic approach claim the concept of self-selection is the real problem confronting women in the workplace, i.e., the idea that women's problems in upward mobility are due more to their career decisions and that better decisions on their part would lead to more rewards. This paper rejects that argument by suggesting it is an attempt to blame women for the organizational, institutional, and ideological discrimination they frequently face in the workplace. It is suggested that a more structural, less personal analysis of workplace discrimination will be more helpful in successfully addressing these problems in the near and distant future. Contains 32 references. (GLR)

In a study prepared at the Indiana University School of Business, it was revealed that: (1) the Consumer Price Index has risen 39.7 percent from fiscal 1971 to fiscal 1976; since 1970-71, prices have risen slightly more in small cities than in larger ones; and according to the Bureau of Labor Statistics, the cost of living for their lower budget level has risen less than for their two higher budget levels; (2) Between fiscal 1973 and fiscal 1976, the CPI rose more than the compensation for most continuing employees of postsecondary institutions; although most of the clerical and service employees had a slight rise in real income, academic and administrative employees had a decline, and the decline was greatest for academic employees; (3) since fiscal 1973, compensation in Indiana institutions by professorial rank has failed to maintain pace with other schools in their comparison groups; and (4) among six occupational categories (secretary, janitor, carpenter, accountant, programmer, and buyer), Indiana institutions provided the least salary increase since fiscal 1970 in comparison with state government, Federal government, and private industry for three categories and the second least increase for the other three (although the fiscal 1976 percentage increases are somewhat better). (Author/MSE)

The report, in assessing regional prospects for business and management and accounting graduates at all degree levels through the rest of the 1970's, arrives at several estimates. The estimated 52,000 degrees to be awarded in 1980 in the Southern region represents a 16 percent increase over the number awarded in 1972. Adjusting the figure to allow for those not entering the labor market immediately and those already in the labor market, new entrants are estimated at 41,000 in 1980. Demand was estimated on the basis of projected employment in the 24 occupations deemed most relevant to a business and management educational background. "Managers and administrators" was the area with the largest employment. Total estimated openings are more than double the estimated number of graduates, constituting a favorable employment market in the Southern region. The outlook favors opportunities for minority (black) and women graduates. The number of blacks in business and management curricula has increased, while the number of women remains low. The projected figures from several surveys for accounting degrees and positions are in conflict, perhaps because of differences in definitions of accounting degrees. However, the overall outlook for accounting graduates appears to be favorable. (Author/AG)

A survey was done to determine nationwide salary averages and distributions for seventy-eight work level categories covering nineteen occupations in private industry. Occupational groups included accountants and auditors, attorneys, buyers, personnel management, chemists and engineers, technical support, and clerical. Results showed that the average salaries of workers rose 7.9% from March 1977 to March 1978. Increases for eight of the twelve professional, administrative, and technical support occupations surveyed ranged from 7.8 to 9.1%; the average increase was 8.3%. The average of the increases for the clerical occupations surveyed was 7.4%; increases ranged from 6.0 to 9.7%. Average monthly salaries for the seventy-eight occupational levels varied from $552 for clerks engaged in routine filing to $4,317 for the highest level in the attorney series. For most occupations, salary levels in metropolitan areas and in large establishments were higher than the average for all establishments within the full survey scope. Salary levels and reported averages for standard weekly hours were generally lower in finance industries than in other major industry divisions represented in the survey. (CSS)

Organizational socialization is the process by which a person learns the values, norms, and required behaviors that allow an individual to function as a member of an organization. The individual has expectations of job content, job context, and career expectations. Reality shock occurs when a newcomer's expectations differ from experiences in the organization. The hypothesis that reality shock negatively influences organizational commitment and commitment-related behaviors was tested in a longitudinal field study conducted at a large accounting firm. Subjects (N=162) were new accountants. A questionnaire was administered on the first day of employment to assess pre-employment expectations. A second questionnaire measuring perceptions was administered one year later. The accountants reported significant levels of reality shock. Results supported the hypothesis that the extent of reality shock experienced does impact the employee's organizational commitment, attitudes, intentions, and behavior. Correlations between reality shock measures and organizational commitment measures were negative. The results also indicated that older newly-hired accountants were more committed than were younger accountants, and those from blue collar families were more committed than were those from upper class, professional families. (ABL)

Female accountants (330 of 650) in local, state, or federal agencies responded to general attitude statements and added narrative comments indicating that sexual harassment is a serious problem in the government accounting workplace. Many feel that their agencies have not addressed the issue adequately. (SK)

A survey of 100 male and 100 female Scottish accountants received responses from 42% and 62% respectively. Findings indicated that women achieve less senior positions and work in smaller firms. Women with children had less job satisfaction because they felt they were given less challenging work and had reduced promotion prospects. (SK)

Survey responses from 209 of 290 accountants showed that 62% did not think high quality teachers must be high quality researchers, 75.8% disagreed that good researchers must be good teachers, 68.9% believe good teachers tend to be underrewarded, and 62% thought research counts too much in tenure decisions. (SK)

Examination of 1,465 ads for 11 accounting-related positions from 1973, 1983, and 1993 showed the following: 71-83% wanted accounting degrees or significant experience in 1993; demand for certification and communication skills increased over 20 years; and over half required computer skills in 1993 compared to 6% in 1983 and 1% in 1973. (SK)

Responses from 37.7% of 491 chief financial officers surveyed revealed a majority of organizational climates based on law and codes. Most believed their organizations attempted sound financial reporting and ethical operation. Certified accountants perceived a greater likelihood of the occurrence of ethical dilemmas than did noncertified accountants. (SK)

Using a factorially complex test on a highly homogeneous population is explored, and a procedure is demonstrated that can statistically justify using a cognitive test on which Cronbach's alpha is low. The example involves 649 accountants (auditors). Results indicate that unbundling test and sample provides justification for using the data. (SLD)

This paper provides a study of the evolution of the accounting system in the country of Columbia, South America, in light of the conflict between cultural values, other environmental factors, and the financial information generated. The paper begins with an overview of Colombia's political history as well as its economic and social changes during the past 30 years. Next, the bookkeeping requirements as identified by Colombian law concerning revenues collected by the country are described. These rules cover areas of duties on imported goods; warehousing charges; charges assessed on tonnage imported; registration fees on ships that are based out of New Granada; and confiscations, special services and fines. Finally, the paper discusses the changes in the government's accounting and financial organization over the past several decades and the resulting changes in the accounting profession, including the income tax law enactment of 1931; the development of the Colombian Association of Accountants; the Colombian Commercial Code; and the Regulation of Accounting Standard, decree 2160. It is noted that these changes have been influenced by a wide variety of historical, political, economic, and social factors. It is also noted that accounting has become a career choice offered in the Colombian higher education system; that there are 13 private and public colleges and universities that offer a major in accounting; and that the Minister of Education has set a minimum of accounting courses that must be offered. It is noted, too, that almost all of the instructors are practitioners who teach accounting courses on a part-time basis. Contains eight references. (GLR)