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The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19
تأثیر قابلیت های مدیریت اطلاعات شخصی و عوامل اجتماعی-روانشناختی بر اهداف به اشتراک گذاری دانش حرفه ای حسابداری: پیش و پست Covid-19-2021 Given the increased emphasis on individual factors in knowledge management research, this
study proposes a research model that examines the effects of personal information management
capabilities and social-psychological factors on the knowledge-sharing intention of accounting
professionals. The survey results from 136 accounting professionals reveal that both personal
information management capabilities and perceived image can positively influence knowledge-
sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a signifi-
cant role in knowledge-sharing intentions. The comparison analyses between pre- and post-
COVID-19 sample groups indicate similar results for the hypothesized relationships while there
are notable mean differences in knowledge sharing intention, image and information processing
capabilities. This study extends current research by incorporating personal information man-
agement capabilities to examine the power of the “individual” in knowledge sharing and offers
timely evidence of accounting professionals’ personal knowledge management practices during
the period of COVID-19. This study raises implications for researchers and practitioners interested
in knowledge management in the accounting profession. keywords: تصویر | قصد به اشتراک گذاری دانش | از دست دادن قدرت دانش | قابلیت های مدیریت اطلاعات شخصی | متقابل | Image | Knowledge-sharing intention | Loss of knowledge power | Personal information management capabilities | Reciprocity |
مقاله انگلیسی |
2 |
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19
تأثیر قابلیت های مدیریت اطلاعات شخصی و عوامل اجتماعی-روانشناختی بر اهداف به اشتراک گذاری دانش حرفه ای حسابداری: پیش و پس Covid-19-2021 Given the increased emphasis on individual factors in knowledge management research, this
study proposes a research model that examines the effects of personal information management
capabilities and social-psychological factors on the knowledge-sharing intention of accounting
professionals. The survey results from 136 accounting professionals reveal that both personal
information management capabilities and perceived image can positively influence knowledge-
sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a signifi-
cant role in knowledge-sharing intentions. The comparison analyses between pre- and post-
COVID-19 sample groups indicate similar results for the hypothesized relationships while there
are notable mean differences in knowledge sharing intention, image and information processing
capabilities. This study extends current research by incorporating personal information man-
agement capabilities to examine the power of the “individual” in knowledge sharing and offers
timely evidence of accounting professionals’ personal knowledge management practices during
the period of COVID-19. This study raises implications for researchers and practitioners interested
in knowledge management in the accounting profession. keywords: تصویر | قصد به اشتراک گذاری دانش | از دست دادن قدرت دانش | قابلیت های مدیریت اطلاعات شخصی | متقابل | Image | Knowledge-sharing intention | Loss of knowledge power | Personal information management capabilities | Reciprocity |
مقاله انگلیسی |
3 |
A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia
حرفه ای در خطر؟شرکت سرمایه گذاری، اندازه گیری عملکرد و پایداری دانشگاهی حسابداری-2021 This paper examines the effects of university corporatization on accounting academics
with reference to an in-depth case study of a research-intensive English business school
that strongly embraced managerialist and marketized approaches to higher education. It
discusses how accounting research became marginalized as the school directed research
funding towards business disciplines it deemed more likely to deliver top-ranked
publications, large research grants and substantial industry partnerships. The paper
moreover explores how accounting teaching, curriculum design and the administrative
hierarchies of the business school started to be colonized by teaching fellows with
backgrounds in private sector accountancy tuition. As a result of these two
developments, the school’s accounting department gradually transformed into a
teaching-only operation which delivered largely standardized and highly technical
accounting education. The paper links this transformation of the accounting department
to the growing emphasis on research and teaching performance measures in the English
higher education system and concludes that the academic accounting profession, as
defined by original research and research-informed teaching, is in danger of
disappearing at many English business schools.
keywords: Accounting research | Accounting education | Higher education | Journal rankings |
مقاله انگلیسی |
4 |
Schmoozers, not snoozers: Busting the Kevin and Angela stereotype in public accounting
Schmoozers، نه snoozers: busting کلیشه کوین و آنجلا در حسابداری عمومی-2021 In contrast to the well-known stereotype of the boring, unsociable accountant, today’s public
accounting professionals argue that they are boundary-spanners. Working at the intersection of
the firm/client interface, these professionals contend that sociability is a requisite skill for
routinely navigating the many interactions they have with multiple personnel at client
organizations. This research aims to address this disconnect and confront whether the public
perception is warranted. Using the Trait Emotional Intelligence Questionnaire (TEIQue), we
assess the sociability of 176 public accounting professionals and discover that, contrary to the
stereotype, male public accountants are more sociable than males in the general population. Our
analysis also demonstrates that female public accountants are no more or less sociable than
females in the general population. Additional analysis shows that while male public accountants
are more sociable than female public accountants, this effect is attributable to differences at
lower levels of the profession and that male-female differences disappear when comparing male
managers and partners to female managers and partners. Given the importance of sociability in
public accounting, this research offers recruiting strategies which will help to dispel the myth of
the unsociable accountant and provides training tips for enhancing sociability within the ranks.
keywords: sociability | public accounting | boundary spanning | training |
مقاله انگلیسی |
5 |
Preparing students for the future of work: Lessons learned from telecommuting in public accounting
آماده سازی دانش آموزان برای آینده کار: درس های آموخته شده از راه دور در حسابداری عمومی-2021 The COVID-19 pandemic required essentially all public accounting professionals to
telecommute. However, alternative work arrangements (AWAs) such as telecommuting
have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes
and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork,
multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced
with remote learning, can learn from pre-COVID telecommuters’ insights and experiences.
In this paper, we interview telecommuters in public accounting as well as a non telecommuting teammate (subordinate or superior) to develop rich insights about
telecommuting’s impact from multiple perspectives. Our findings present best practices
and challenges regarding telecommuting implementation within a team setting. Our
results are useful to accounting educators as they advise and mentor today’s students,
who are likely to enter a workforce with increasing prevalence of telecommuting post COVID.
keywords: ترتیبات کار جایگزین | دینامیک تیم | تعادل زندگی کاری | حسابداری عمومی | Alternative work arrangements | Team dynamics | Work-life balance | Public accounting |
مقاله انگلیسی |
6 |
Critical thinking in accounting education: Status and call to action
تفکر انتقادی در آموزش حسابداری: وضعیت و تماس به عمل-2021 For many years, accounting education research has highlighted the need for students to
develop stronger critical thinking skills. This need has become even more imperative as
the accounting profession continues to transition, and entry-level accountants are
expected to demonstrate stronger critical thinking skills earlier in their careers. In this
paper, we revisit the higher education literature to identify key recommendations for
accounting education to simultaneously develop desired critical thinking skills and
accounting technical knowledge. Based on existing research in higher education, we recommend that accounting educators apply a model of cognitive development—the reflective
judgment model—to better understand students’ thinking and to design and employ more
effective learning activities. To encourage adoption of this approach, we summarize existing accounting education recommendations for improved critical thinking education.
Although we believe that these recommendations are beneficial, we recognize that only
limited accounting education research supports the ideas presented here. Accordingly,
we propose calls to action for additional research in this area. Our students need for us
to identify and adopt educational practices to generate graduates who have the critical
thinking skills required by our rapidly-changing profession. To meet this need, researchers
should actively engage in activities to fill the gap in empirical data about the development
of students’ critical thinking skills throughout the accounting curriculum. Also, accounting
departments and faculty need to support both educational research and improved learning
design.
keywords: تفکر انتقادی | قضاوت حرفه ای | توسعه شناختی | قضاوت مجدد | طبقه بندی بلوم | مهارت های نرم | Critical thinking | Professional judgment | Cognitive development | Reflective judgment | Bloom’s taxonomy | Soft skills |
مقاله انگلیسی |
7 |
The lived reality of public accounting interns
واقعیت زندگی کارآموزان حسابداری عمومی-2021 This study examines the lived reality of public accounting interns, including perceived benefits, costs, and competing frictions that are collectively relevant to the norms and social
structures in this labor market. Our evidence suggests that benefits include knowledge
acquisition for interns and readily available labor for firms. Costs include ethical dilemmas,
pressures to conform, reality shocks, and shared suffering for interns, along with training
investments and turnover for firms. Labor market frictions include variation in perceptions
of success versus failure for interns, coupled with sustainability implications for the hiring
model of firms. Reflecting on the mutuality of these labor market attributes, we present
evidence on the consequences for both individuals and the profession. To do so, we collect
survey evidence from 257 students who completed a ‘busy-season’ internship in the semester immediately prior to embarking on their Masters of Accountancy (MACC) program
(January-April of 2014, 2015 and 2016). After reflecting on insights from that evidence,
we then interviewed another 30 MACC students who had returned from their internships
following the busy season of 2017 to gain in-depth qualitative evidence about the ‘lived
reality’ of the internship experience, focusing on insights about anticipatory socialization,
formative experiences and assimilation, along with differential expressions of both success
and painful instances of failure. Our study provides details on a replicable internship model
that has been sustainable for over 20 years at the University of Wisconsin – Madison, and
represents a detailed example relevant to understanding the apprenticeship model of public accounting.
keywords: مدل کارآموزی | ادغام | حرفه حسابداری عمومی | تحقیقات کیفی فیلد | ساختارهای اجتماعی | Apprenticeship model | Assimilation | Public accounting profession | Qualitative field research | Social structures |
مقاله انگلیسی |
8 |
Beliefs influencing students’ career choices in Sweden and reasons for not choosing the accounting profession
اعتقادات بر روی انتخاب های حرفه ای دانشجویان در سوئد و دلایل انتخاب حرفه ای حسابداری تاثیر می گذارد-2021 This study, employing the simplified Theory of Reasoned Action (TRA), investigates student
beliefs that influence their attitudes and subjective norms, leading them to not choose the
accounting profession in Sweden. Questionnaires were sent electronically to first-year and
second-year university students, and, after applying the exclusion criteria, the sample size
comprised 228 students. The results reaffirmed the simplified TRA model and revealed that
both behavioral (no personal interest in accounting, a boring profession, and higher salaries
in other occupations) and normative beliefs (the influence of teachers and peers), through
personal attitudes and subjective norms, influenced students’ decision to avoid the
accounting profession. The findings suggest that accounting departments and business
school faculties should recruit professional accountants and invite Swedish professional
accounting bodies to create supportive activities that will motivate and help students learn
more about the profession. Furthermore, accounting teachers should be more practical and
equipped with engaging pedagogical techniques, and mandatory internships and seminars
should be included in the school curriculum. It is also suggested that these implications
should be positively communicated through social media.
keywords: تئوری اقدام منطقی (TRA) | دانش آموزان | اعتقادات | نگرش های | سوئد | حرفه حسابداری | Theory of Reasoned Action (TRA) | Students | Beliefs | Attitudes | Sweden | Accounting profession |
مقاله انگلیسی |
9 |
Australias divided accounting profession: The 1969 merger attempt and its legacy
حرفه ای حسابداری استرالیا: تلاش ادغام 1969 و میراث آن-2021 The Australian accounting environment is dominated by two competing brands e Chartered Accountant (CA) and Certified Practising Accountant (CPA) e which signal that the
profession has been unable to achieve full unification. Focussed on 1969, this dual theoryinformed, in-depth study examines the first of four unsuccessful attempts to merge the
two professional accounting associations from which the two brands originate: The
Australian Society of Accountants (the Society) and The Institute of Chartered Accountants
in Australia (the Institute). Primary data from public archives and oral history interviews,
combined with secondary sources, are drawn upon to explain the failure of this proposed
merger and to consider its legacy. The complementary theoretical perspectives of
“boundary-work” and “institutional work” are applied. Amidst other challenges, corporate
collapses during the 1960s precipitated a legitimacy crisis for the profession and raised the
prospect of there being sufficient commonality of purpose to enable a merger. While there
was overwhelming support from Society members, the merger proposal was defeated by a
comprehensive “no” vote from Institute members. This pattern of voting was repeated in
three subsequent merger attempts, leading to the persistence of the curious binary
structure of the Australian accounting profession and associated ongoing differences and
tensions.
keywords: حرفه حسابداری استرالیا | انجمن حسابداران استرالیا | موسسه حسابداران منشور | استرالیا | ادغام انجمن حرفه ای | مرز کار | کار نهادی | Australian accounting profession | Australian Society of Accountants | Institute of Chartered Accountants | Australia | Professional association mergers | Boundary-work | Institutional work |
مقاله انگلیسی |
10 |
Managing sustainability using financial accounting data: The value of input-output analysis
مدیریت پایداری با استفاده از داده های حسابداری مالی: ارزش تجزیه و تحلیل خروجی ورودی-2021 This paper explores the potential of a practical sustainability accounting roadmap that might contribute
to transforming organisational accounting approaches to sustainability. The paper develops and evaluates an approach to input-output analysis, which combines existing financial accounting with publicly
available national input-output data for scanning upstream supply chains of organisations for comprehensive scope-3 impact assessments. A range of accounting outputs are availed, providing insight into
aspects of an organisation’s direct and indirect environmental and social supply chain impacts at a national and international level. The practical sustainability accounting roadmap presented in this study
has the potential to address a range of organisational-level sustainability accounting questions focused
on efficiency, consistency and sufficiency, and to assist in the preparation of external sustainability
reporting commitments. The findings suggest the accounting profession ought to assume a greater responsibility in the sustainability debate by facilitating and promoting the trial and uptake of related
methodologies and tools to enable organisations to measure and report on broader aspects of
performance.
keywords: حسابداری پایداری | زنجیره تامین | حسابداری زیست محیطی | گزارش پایداری | تجزیه و تحلیل ورودی خروجی | Sustainability accounting | Supply chain | Environmental accounting | Sustainability reporting | Input-output analysis |
مقاله انگلیسی |