As the struggle to attract, engage and develop talent in knowledge intensive firms increases, this paper sought to uncover succession-planning strategies professional services firms may employ to attract Chartered Accountants to partnership. Designed as an organizational action research study, this investigation elicited the perspectives of Chartered Accountants using a survey and interviews. Chartered Accountants at all stages of their career development at Collins Barrow Calgary LLP were targeted, including newly designated professionals, Managers, Senior Managers and Partners. The study found that although the role of partner is unclear to research participants, autonomy, compensation and an established firm infrastructure are enticing. Study recommendations included the creation of a compelling vision to educate and engage prospective partners, communicating attractants and barriers to advancement to partner and enhancing existing partnership talent development programs. This organizational action research project was designed in full compliance with Royal Roads University's (RRU) (2007) Research Ethics Policy.

M.Comm. (Auditing) / 2009, SAICA released its Competency Framework. The Competency Framework detailed specific competencies to be achieved at entry point into the profession, but placed specific emphasis on pervasive qualities and skills. The competencies in the Competency Framework now form the foundation of SAICA’s qualification model, which will be assessed in the revised Part I and Part II in 2013 and 2014 respectively. As a consequence, SAICA-accredited academic providers are now being tasked to deliver not only specific competencies, but also pervasive qualities and skills. No research had been conducted on the views of individual academics at SAICA-accredited academic programmes on the delivery methods that result in the acquisition/development and assessment of SAICA’s pervasive qualities and skills, as well as on the challenges related to the delivery of these competencies. Thus, there was significant pressure on academic providers to respond to SAICA’s requirements in the Competency Framework, and, in the context of this dissertation, to respond vis-à-vis pervasive qualities and skills. The research problem was addressed by following a two-pronged approach, which firstly entailed conducting an extensive literature review and then performing empirical work. The literature review identified delivery methods that are recognized by IFAC, applied by CAGE member bodies’ and used in the accounting profession to equip candidates with pervasive qualities and skills. The empirical work solicited the views of individual academics at SAICA’s accredited academic programmes on delivery methods that may be applied in the transfer of pervasive qualities and skills, and on the challenges associated with this debate. This study found that an array of delivery methods must be used in the delivery of competencies, and formulated 19 acquisition/development and 17 assessment methods that may be applied by academic providers in addressing SAICA’s pervasive qualities and skills, and by HODS in drafting policies that address these competencies. In addition, this dissertation highlighted the inconsistencies between academics providing instruction on the undergraduate programme and their honours counterparts. It was emphasized that competence is a continual process, and that the onus to deliver all SAICA’s competencies rests with the academic providers during their education programmes. Furthermore, the research findings make a significant contribution to the existing body of knowledge on pervasive qualities and skills.

by Lee Kwok Wai, Li Mo Lam. / Includes questionnaire in Chinese. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 114-119). / ABSTRACT --- p.iii / TABLE OF CONTENTS --- p.vi / LIST OF ILLUSTRATIONS --- p.viii / LIST OF TABLES --- p.ix / ACKNOWLEDGEMENT --- p.x / CHAPTER / Chapter I. --- BACKGROUND --- p.1 / Overview of Banking System in Hong Kong --- p.2 / Regulatory Framework of the Banking System --- p.6 / History of Standard Chartered Bank (SCB) Hong Kong --- p.8 / Critical Issues --- p.10 / Chapter II. --- LITERATURE REVIEW --- p.13 / SCB'S Internal Information --- p.13 / Books --- p.14 / "Journals, Theses and Research Reports" --- p.15 / Maqazines --- p.19 / Newspapers --- p.19 / Miscellaneous --- p.24 / Chapter III. --- OBJECTIVES AND METHODOLOGY --- p.25 / Statement of SCB's Problem --- p.25 / Research Objective --- p.25 / Scope --- p.26 / Exploratory Studies --- p.27 / Opinions of the Groups Members --- p.35 / Chapter IV. --- CONSUMERS SURVEY --- p.42 / The Questionnaire --- p.42 / Sampling --- p.47 / Fieldwork --- p.48 / Chapter V. --- FINDINGS AND SUGGESTIONS --- p.52 / Demographic Information --- p.52 / General Findings --- p.54 / Selective Criteria for Banks --- p.55 / Likes and Dislikes --- p.57 / Circumstances Under Which Respondents May Consider Changing Their Major Banker --- p.58 / Knowledge About SCB --- p.59 / Attitude Score --- p.60 / Rating of Banks --- p.62 / Cross-Tabulation Studies --- p.65 / Chapter VI. --- CONCLUSIONS --- p.70 / APPENDIXES --- p.73 / BIBLIOGRAPHY --- p.114

Thesis (M. Sc.)--University of Hong Kong, 1992. / Includes bibliographical references.

Thesis (M.B.A.)--University of Hong Kong, 1987.

Professions are characterised by the services they provide and in accounting this includes standard setting. The accounting profession became increasingly involved in the regulation of external financial reporting during the twentieth century by setting standards of accounting practice for its members and entity stakeholders. This narrative analysis of the history of accounting standards in New Zealand focuses on why the accounting profession in New Zealand, as elsewhere in the English-speaking world, assumed the responsibility to draft accounting standards. It argues that accountants did so to maintain their professional status. The New Zealand Institute of Chartered Accountants was instrumental in creating accounting standards in New Zealand. Cautious to begin with, the Institute soon became a progressive and innovative standard setter, not only developing a conceptual framework for New Zealand standards but also making the standards sector neutral. The Institute retained control of the drafting of accounting standards even when, as happened in the latter decades of the twentieth century, the New Zealand Government became more involved in the standard setting process. Recent changes in the standard setting process, however, such as the development and use of international accounting standards and the creation of statutory bodies to draft and authorise standards raise questions about the accounting profession’s continuing use of standard setting as a mechanism for maintaining professional reputation.

Thesis (M.A.)--University of Canterbury, 2007. / Typescript (photocopy). Includes bibliographical references (leaves 223-237). Also available via the World Wide Web.

Thesis (M.B.A.)--University of Hong Kong, 1987. / Also available in print.

Notre thèse étudie un domaine qui est dominé à la fois par des lois très contraignantes et des données difficiles à analyser. Elle se situe à l’intersection entre l’analyse de l’existant et la prévision des tendances futures. Son objet est le comité d’entreprise. En matière de projet de réorganisation d’une firme, les élus peuvent se faire accompagner par un expertcomptable. Or, quel peut être le poids de son rapport ? Peut-il réellement modifier ou annuler un plan de restructuration ? Les pouvoirs qui lui sont dévolus par la loi sont restreints puisqu'il ne peut pas agir et alerter directement les instances judiciaires. Parallèlement, on a supposé qu'un plan de restructuration ne peut être qu'en accord avec la loi et la réglementation car les directions ne prendraient pas le risque de procéder à des licenciements « secs » si elles n'étaient pas en difficulté. Il est vrai que dans la majorité des cas, l’expert-comptable ne peut pas remettre en cause un plan de restructuration. Il pourra généralement fournir des informations aux élus leur permettant de négocier une prime de sortie. Néanmoins, à travers l'étude d'un cas réel, on a pu démontrer que suite au rapport d'un expert-comptable, un projet de licenciement a été remis en cause et annulé. Cela a été possible car le seul motif de baisse de chiffre d'affaires suite à la perte d'un client ne peut être retenu pour procéder à une réduction d'effectif. Les représentants du personnel sont devenus des acteurs clés dans la gestion de l'entreprise. / Our doctorate thesis studies a domain which is dominated at the same time by very binding laws and data difficult to analyze. It is situated in the intersection between the analysis of the existing and the forecast of the future tendencies. Its object is the works council. Regarding project of reorganization of a firm, the elected representatives can be accompanied by a chartered accountant. Yet, what can be the weight of its relationship? Can he really modify or cancel a restructuring plan? The powers which are devolved to him by the law are restricted because he cannot act and alert directly the judicial authorities. At the same time, we supposed that a restructuring plan can be only in agreement with the law and the regulations because the directions would not take the risk of proceeding to “dry” dismissals if they were not in trouble. It is true that in the majority of the cases, the chartered accountant cannot question a restructuring plan. He can generally supply information to the elected representatives allowing them to negotiate a bonus of exit. Nevertheless, through the study of a real case, we were able to demonstrate that further to the report of a chartered accountant, a project of dismissal was questioned and cancelled. It was possible because be held to proceed to a reduction in turnover further to the loss of a customer cannot be held to proceed to a reduction of staff. The staff representatives became key players in the management of the company.

Action research has become a widely accepted and popular form of teacher professional development/learning, within the UK and internationally, and forms part of the professional actions of the Scottish Chartered Teacher. Whilst action research may be a valuable form of professional development supported through awardbearing courses (such as the Scottish Chartered Teacher programmes), funded projects or partnerships with university colleagues, it is questionable to what extent this is continued or even valued by teachers beyond the parameters of CPD courses. If Chartered Teachers are to engage meaningfully in action research then it is vital we understand how they perceive the nature and purpose of such activities and explore the opportunities and limitations they may face. This is not just an issue for Chartered Teachers in Scotland but one that may concern any teacher attempting to engage in action research as part of their practice. To explore teachers’ lived experience of engaging in post-award non-funded action research a case-study approach was adopted. The case study comprised six qualified Chartered Teachers with this thesis focusing on the stories from three of the teachers. In-depth loosely structured interviews were held with participants at three intervals over the course of a year to discuss their current and ongoing action research work. In addition visual data was created by participants to explore, share, (re)present and negotiate their understandings of action research. Documentary data was also collected. A broadly inductive approach to the analysis was taken, coding both within and across cases. A thematic narrative analysis of the individuals’ stories was also undertaken because I believe teachers’ individual stories are critically important and was keen not to reduce these to ‘codes’ and ‘categories’. Emerging from the data are three significant themes - the importance of understanding the nature and purpose of action research; the teachers’ evolving identities as Chartered Teachers/action researchers; and the need to develop and promote a Third Space – creating a conceptually different way of being a teacher. The data shows that traditional notions of research are influencing these teachers’ understanding of action research and this limits their action research work. How teachers understand the nature and purpose of action research is deeply interrelated with their identity as a teacher/Chartered Teacher/action researcher. Their identity(ies), I suggest, is/are a site of struggle, contestation and negotiation and Chartered Teachers are, arguably, in an in-between space: they are simultaneously teacher and researcher, yet they are neither one nor the other. It is possible, then, to understand Chartered Teacher as a hybrid identity and I draw upon Third Space theory as a heuristic to understand Chartered Teacher as a distinctly different way of being a teacher. I argue that a more complex view is needed that promotes the dynamic and fluid nature of action research. The insights drawn from this study offer some understandings that may help us to (re)consider and (re)frame the way in which we understand the teacher as researcher.