Application of the delphi method in identifying characteristics big eight firms seek in entry-level accountants

Dinius, Sara H.; Rogow, Robert B.

doi:10.1016/0748-5751(88)90038-3

Cited by 26 publications

(6 citation statements)

References 13 publications

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“…The knowledge category is broadly conceptualized to include gencral knowledge, organizational and business knowledge, and knowledge of accounting. This study also recognizes thc skills idcntificd in prior research: intellectual (grade point average), co~n~nunication, interpersonal (personality, self-confidence, leadership, maturity, molivalion) (Dinius and Rogow 1988, Krzystojik and Fein 1988, Pascwark, Strawser, and Wilkcrson 1988.…”

Section: Selection Of Skills For This Studysupporting

confidence: 53%

Preparing Staff Accountants for the Changing Business World-Importance of Skills

Cornell

Arora

1998

Journal of Customer Service in Marketing & Management

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This study incorporates recent conccrns voiccd towards skills and abilities of staff accountants. Thcsc concerns reside in the business co~mnunity as wcll as thc acadcmic community. The study uses conjoint analysis to (I) asscss the relative importance of skills relevant to staff accountants in contemporary business climate, and (2) to estimate the utility function (utility levels) for varying degrees of proficiencies on these skills. Thc survcy is based on responses from middle and senior managers (partners) in accounting firms. The results reveal that (I) intcrpersonaVco~nmunication and analytical/problein solving skills are most important, followed by knowledge of accounting, and (2) the utility function is stccpcr for higher skill levels. [Arlicle copies uvailable for. a f i e ,fiortr Tlre Ha~'or?k Doc~nler~l Deli~~erj~ Seri~ice: 1-800-342-9678. E-11rai1 crddress: getirfo@/~a~~or?l~.co~t~] David W. Comell is Associate Professor of Accounting ant1 Raj Arora is Schutte Professor of Marketing, both of thc University of Missouri-Kansas City.

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Section: Selection Of Skills For This Studysupporting

confidence: 53%

Preparing Staff Accountants for the Changing Business World-Importance of Skills

Cornell

Arora

1998

Journal of Customer Service in Marketing & Management

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“…Firm size is a key factor affecting the job satisfaction of public accountants. Dinius and Rogow (1988) note the differences in young staff recruitment procedures between bigger and smaller firms. Strawser et al (1969) find that public accountants of medium and small firms report significantly lower perceived satisfaction than their counterparts in big firms.…”

Section: Selection and Measurement Of The Control Variablesmentioning

confidence: 99%

Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms

Liu

Ren

2019

ARJ

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Purpose This study aims to investigate the organizational learning of trainee auditors who represent the young generation of new entry-level professionals in CPA firms, and examines the possible associations between organizational learning and job satisfaction. Design/methodology/approach A questionnaire survey is administered among the target group of trainee auditors to explore possible approaches to their organizational learning in CPA firms. The results are used to generate organizational learning variables, which enable us to empirically test the research hypotheses regarding the association between organizational learning and job satisfaction. Findings The authors conclude that there are three main dimensions of organizational learning for new entry-level professionals in CPA firms, namely: workplace interactions, supervising and monitoring and supportive informational systems. The authors also find that workplace interactions and supportive information systems are significantly associated with job satisfaction. The authors show that the females and males prefer different approaches to organizational learning in CPA firms. The authors also find that trainee auditors who work for bigger CPA firms enjoy more job satisfaction than those working for smaller CPA firms, and that male trainee auditors are more easily satisfied with audit jobs than female trainees. Research limitations/implications This study is limited in that its sample is composed of trainee auditors, who are used to proxy for entry-level professionals in CPA firms. Future studies can include a direct focus on the organizational learning of junior auditors in CPA firms. Future studies can also investigate organizational learning in the firm-wide context in which CPA firms and their employees are considered as part of a larger situational process of organizational learning. Practical implications The conclusions can help to improve practice management and human resource policies in CPA firms. The findings highlight the importance of establishing an effective organizational learning culture, and suggest how this can be achieved by providing friendly and instructive workplace interactions, helpful supervisory and mentoring relationships, and better information support. Originality/value This study contributes to the audit literature by identifying the three dimensions of organizational learning for entry-level professionals in CPA firms. The authors substantiate the argument that mentor-protégé relationships in CPA firms have different effects on job satisfaction for female and male trainee auditors.

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“…Dinius & Rogow (1988) identified desirable characteristics sought by the then 'Big 8' accounting firms in graduate accountants. These characteristics fall under the headings of (1) personal demeanour, activities, interests, aspirations, (2) work experience, (3) geographical location and travel, (4) academic background, (5) scores on aptitude tests, (6) family background and personal references, and (7) personality performance tests.…”

Section: Literature Reviewmentioning

confidence: 99%

Early employment problems of Australian accounting graduates: An exploratory study

Courtis¹,

Zaid²

2002

Accounting Forum

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The mail questionnaire methodology was used to gather perception-based data about problems experienced by Australian graduate accountants in their early employment. Large samples of graduate accountants, their employers and academic accountants supplied the data upon which the analysis and discussion are based. Six major problem areas were identified with surprising general agreement between the respondent groups with regard to the basis of these problems and recommended solutions. Problems arise as a consequence of an expectations gap between employer and employee, a gap that is mostly consequent on deficiencies in the educational package and from a lack of practical ability. Problems also occur contemporaneously from non-employer sources. This is the first systematically-gathered evidence upon which policymaking can be based, and hence we took the opportunity to extend the discussion into a consideration of solutions that might minimize costs to the profession, the individuals concerned, and society.

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Application of the delphi method in identifying characteristics big eight firms seek in entry-level accountants

Cited by 26 publications

References 13 publications

Preparing Staff Accountants for the Changing Business World-Importance of Skills

Preparing Staff Accountants for the Changing Business World-Importance of Skills

Organizational learning and job satisfaction of trainee auditors: a case study of Chinese CPA firms

Early employment problems of Australian accounting graduates: An exploratory study

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