Australian Rural Accountants’ Views on How Locally Provided CPD Compares with City-based Provision

Abstract

This paper analyses Australian rural accountants' attitudes and levels of satisfaction with Continuing Professional Development (CPD), based on whether the CPD was delivered by a professional accounting body in a rural or metropolitan area. The paper responds to prior research that finds rural accountants are dissatisfied with professional accounting bodies (Wines et al., 2013). Findings of a survey to which 156 rural accountants responded were that when CPD is delivered into the rural areas, there are greater levels of CPD satisfaction. The study also found that cost was significantly better for rural-delivered CPD and that when more rural-based CPD was attended differences became more significant across a number of satisfaction measures. The findings have important implications for both rural accountants and professional accounting bodies.

Bangladesh accountants and Continuing Professional Development

“…In Australia and across Asia, de Lange et al (2015) reported that 91 per cent of accountants had done some form of self-directed learning, reading or research, while 90 per cent had face-to-face CPD through conference attendance, seminars, discussion groups and/or workshops. Halabi (2015) also noted that reading and self-directed learning was the most popular form of CPD in Australia.…”

“…These studies have focused on developed and developing countries, including the UK, the USA, New Zealand, Australia, Canada and parts of Asia (see e.g. Paisey et al , 2007; Wessels, 2007; Zajkowski et al , 2007; Ciccotosto et al , 2008; de Lange et al , 2013, 2015; Ross and Anderson, 2013; Wines et al , 2013; Halabi, 2015). This existing research on CPD found a number of common themes that relate to how CPD is being completed and how satisfied (or dissatisfied) are accountants with CPD.…”

“…This existing research on CPD found a number of common themes that relate to how CPD is being completed and how satisfied (or dissatisfied) are accountants with CPD. Studies have also examined how future CPD may be delivered (Ross and Anderson, 2013; Halabi, 2015).…”

“…Satisfaction with CPD also existed when the CPD was relevant to accountant’s professional development. A relationship was also found between satisfaction levels and the number of CPD events attended – that is the more face-to-face CPD attended, the greater the level of satisfaction (Halabi, 2015).…”

“…Motivation for this study is further derived from a number of other factors. First, there has been a continual growth in research which examines CPD in the last five years (see Ross and Anderson, 2013; Wines et al , 2013; de Lange et al , 2013, 2015; Halabi, 2015). While there has been an increase, there is no empirical evidence that focuses on accountant’s views on CPD through the lens of a less developed country (LDC).…”