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An analysis of the perceived organizational culture and job satisfaction of professional staff in large accounting firms.January 1987 (has links)
by Wong, Wang-tai, Fergus. / Thesis (M.B.A.) -- Chinese University of Hong Kong. / Bibliography: leaves 69-74.
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An evaluation of two performance pay systems on the productivity of employees in a certified public accounting firm.Shelton, Bryan 12 1900 (has links)
This study examined the effects of switching from an incentive pay system solely based on productivity to a scorecard-based incentive pay system. Performance of staff and senior accountants was analyzed across three departments for a two-year baseline and a three-year intervention period. Results showed that percent of charge hour goal remained high during the study. Once the scorecard-based incentive system was implemented, performance on the other line items increased or remained at or above goal levels. Incentive payouts were generally higher under the second incentive plan than under the first for top performers. Possible explanations for data trends, weaknesses of the measures within the scorecard, measure/line item alternatives and implications for future research are also discussed.
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A study of environmental scanning in professional accounting organisations in Hong KongKelly, Shane. January 1983 (has links)
published_or_final_version / Business Administration / Master / Master of Business Administration
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An Evaluation of the Effects of a Pay for Performance Plan on Productivity of Employees of a Professional Services FirmPorter, Melanie 12 1900 (has links)
This study examined the effects of a productivity-indexed pay for performance plan in a professional services firm. The new plan was implemented after productivity decreased under an existing plan. Performance of staff and senior level accountants was analyzed across three departments under a three-year baseline and a two-year intervention period. Several measures of productivity indicated that the intervention was effective in improving production, especially for employees with full annual workloads. Percentage of salaries earned in incentives was comparable for both the baseline and intervention periods. Possible explanations for trends in the data, weaknesses in the plan, and implications for future research are also discussed.
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Relação entre características empreendedoras e múltiplas inteligências: um estudo com contadores de Minas Gerais / Relationship between entrepreneurial characteristics and multiple intelligences: a study with accountants of Minas GeraisMatias, Marcia Athayde 28 July 2010 (has links)
Esta pesquisa teve como objetivo principal levantar elementos para descobrir as possíveis relações entre as características empreendedoras e as múltiplas inteligências de contadores de Minas Gerais. Dessa forma, foram pesquisadas duas teorias: a teoria das necessidades, de David McClelland, e a teoria das múltiplas inteligências, de Howard Gardner. McClelland desenvolveu suas pesquisas estudando os aspectos comportamentais dos empreendedores e suas principais características, definidas em número de 10: busca de oportunidades e iniciativa, capacidade de correr riscos calculados, exigência de qualidade e eficiência, persistência, comprometimento, busca de informações, estabelecimento de metas, planejamento e monitoramento sistemáticos, persuasão e redes de contato e, por fim, independência e autoconfiança. A outra teoria que norteou este estudo foi a teoria das múltiplas inteligências desenvolvida por Howard Gardner. Na concepção de Gardner, a inteligência não está baseada em quantificação de QI, sendo essa apenas uma vertente entre várias expressões diferentes que a cognição humana assume. O autor elegeu oito faculdades predominantes: inteligência linguística, lógico-matemática, musical, corporal-cinestésica, espacial, interpessoal, intrapessoal e a naturalista. Sob o aspecto metodológico, esta pesquisa está situada dentro do método hipotético-dedutivo, utilizando uma abordagem positivista e definida como um estudo exploratório quanto aos seus objetivos. Como estratégias de pesquisa, foram utilizados a pesquisa bibliográfica e o levantamento, tendo sido utilizado um questionário como instrumento de coleta de dados. A definição da população de estudo e a distribuição dos questionários por meio eletrônico receberam o apoio do Conselho Regional de Contabilidade de Minas Gerais, culminando com a obtenção de 189 questionários válidos. De posse dos dados, primeiramente foram realizadas as descrições iniciais dos perfis dos contadores, que demonstraram 84% dos melhores resultados concentrados nas características empreendedoras: estabelecimento de metas, busca de informações, comprometimento e busca de oportunidades, e 64% dos melhores resultados em três inteligências: a lógica, a interpessoal e a intrapessoal, sendo que a inteligência linguística não apresentou bons índices de desenvolvimento nos contadores. Para a realização da correlação entre as características e as inteligências, foi utilizada a técnica de análise de correlações canônicas, para o que primeiramente foram calculadas as estatísticas descritivas dos dados dos grupos de variáveis independentes e dependentes, seguida dos testes de médias para verificar se existiam diferenças significativas entre as médias dos grupos e testadas as suposições inerentes à análise de correlação canônica, consideradas satisfatórias. Após a interpretação das funções canônicas através dos pesos canônicos, das cargas canônicas e das cargas cruzadas canônicas, um interessante relacionamento entre as inteligências e as características empreendedoras foi descoberto, o qual demonstrou que cerca de 20% das características manifestadas pelos indivíduos da população de estudo são explicadas pelo perfil de inteligências desses mesmos indivíduos, notadamente influenciados pelas inteligências interpessoal, intrapessoal e espacial. O padrão mais forte de relacionamento, corroborado pelas três formas de interpretação, ocorreu entre as inteligências espacial, interpessoal e intrapessoal e entre as características empreendedoras independência e autoconfiança, estabelecimento de metas e persistência. Esta pesquisa se limita aos resultados encontrados, não pretendendo fazer inferências no campo da psicologia aplicada. Ressalta-se que sua extrapolação aos demais contadores brasileiros também é limitada. Sugerem-se, para pesquisas futuras, que os resultados sejam estudados para ser transformados em propostas concretas de educação para os alunos de ciências contábeis. Que a pesquisa seja estendida aos demais contadores do Brasil. Que as correlações encontradas possam ser analisadas por estudiosos da psicopedagogia, de forma a se obter o mais claro entendimento de sua formação. / This research aimed to raise elements to discover the link between entrepreneurial characteristics and the multiple intelligences of Minas Gerais accountants. Thus, two theories were investigated: the theory of needs, David McClelland, and the theory of multiple intelligences, Howard Gardner. McClelland studied the behavioral aspects of the entrepreneurs and their main characteristics, defined in number of 10: the search for opportunity and initiative, ability to take calculated risks, demand for quality and efficiency, persistence, commitment, finding information, setting goals, systematic planning and monitoring, persuasion and contact networks and ultimately independence and selfconfidence. The second theory was the theory of multiple intelligences developed by Howard Gardner. To Gardner, intelligence is not only based on measurement of IQ, and this is just one strand among many different expressions that human cognition assumes. Gardner chose eight predominate intelligences: linguistic, logical-mathematical, musical, bodily-kinesthetic, spatial, interpersonal, intrapersonal and naturalist. About the methodology applied in this study, it is situated within the hypothetical-deductive method, using a positivist approach and defined as an exploratory study about their goals. As research strategies, literature studies, survey, and a questionnaire to collect data were used. The population study definition and the electronically distribution of questionnaires received support from the Regional Accounting Council of Minas Gerais, culminating with the acquisition of 189 valid questionnaires. With the data, were first carried out the initial descriptions of the profiles of the accountants, which showed that 84% of the best entrepreneurial characteristics were setting goals, finding information, commitment, and seeking opportunities, and 64% of the best intelligences results were: the logical, the interpersonal and the intrapersonal. Unfortunately, the linguistic intelligence did not produce good results. To perform the correlation between the characteristics and intelligences, the canonical correlation analysis were used. But first, was calculated the descriptive statistics of data followed by the average tests to see if differences existed between the mean of groups and tested the inherent assumptions for canonical correlation analysis, which were considered satisfactory. After canonical functions interpretation, through the canonical weights, canonical loadings and canonical crossloadings, an interesting relationship between intelligence and the entrepreneurial characteristics was discovered, which showed about 20% of entrepreneurial characteristics expressed by individuals of the study population are explained by the intelligence profile, especially influenced by interpersonal, intrapersonal and spatial intelligences. The strongest pattern of relationships, supported by the three forms of interpretation occurred between spatial, interpersonal and intrapersonal intelligences and independence and self-confidence, goal setting and persistence entrepreneurial characteristics. This study has limited results and has not intending to make inferences in the field of applied psychology. Additionally the extrapolation of these results to other Brazilians accounts is limited. Suggestions for future research that involves these results: results must be studied to be transformed into concrete proposals for accounting students education, the research could be extended to other accountants in Brazil and that correlations between characteristics and intelligences can be examined by scholars of educational psychology, in order to obtain the clearest understanding of their formation.
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Competências do contador: um estudo empírico / Accountants\' competencies: an empirical study in BrazilCardoso, Ricardo Lopes 28 August 2006 (has links)
A identificação das competências do contador pode contribuir para o desenvolvimento da profissão. O objetivo principal desse estudo é verificar a existência de uma estrutura de interdependência subjacente às competências do contador, explicando-as melhor. A fundamentação teórica sobre competências está relacionada ao estudo McClelland (1973,1998), Boyatzis (1982) e Spencer e Spencer (1993). No campo profissional as referências são Hardern (1995) e Sakagami, Yoshimi e Okano (1999). Os estudos relacionados as competências do contador não estão baseados em fundamentos da psicologia ou estruturas genéricas de competências, o que é o objetivo desse trabalho. Está pesquisa está baseada no estudo de 18 competências coletadas em 24 artigos sobre as habilidades do contador que foram submetidos a 159 contadores no Brasil. O instrumento de coleta dos dados apresentou um alfa de cronbach de 0,834. A partir da análise fatorial foram formados 4 fatores: competências específicas, competências de conduta e administração, competências de gerenciamento da informação e competências de comunicação. A validação dos dados de pesquisas seguiu os passos descritos por Cone e Foster (1997). O resultado apresentou uma estrutura genérica de competências. As principais limitações desse estudo estão relacionadas as características da amostra e a falta da validação com uso de estudos comparativos e longitudinais. Os pontos para futuras pesquisas são destacar a validação dos resultados em outras amostras de contadores e a aplicação da estrutura genérica em outras corporações. / Identifying accountants\' competencies and skills may contribute for professional growth and development. The major purpose of the present study is to evaluate the possibility of utilizing, defining and creating a construct to explain the relationship between the competencies identified in field research and a possible underlying competencies and skills structure: the generic competencies and skills model for that specific professional. Theoretical background for competencies is based on McClelland (1973, 1998), Boyatzis (1982) and Spencer & Spencer (1993). Professionally, references are Hardern (1995) and Sakagami, Yoshimi and Okano (1999). Studies that focus accountants have not identified psychology models or the search for a generic model, as this study proposes to do. The present research was carried out based on the study of 18 competencies collected from 24 articles on accountants\' behavioral studies, which were then submitted to the assessment of 159 certified public accountants in Brazil. Data collecting tool showed a 0.834 Cronbach\'s alpha. Construct formation took place through factorial analysis that resulted in 4 factors: specific competency, behavioral and administrative competencies, communication and the ability to manage information. Research validation followed the steps as in Cone & Foster (1997). Research result was a generic model to explain competencies. Study limitations are associated to sampling itself, and to the lack of validation through longitudinal studies. Future research will be able to count on model validation from other samples as well as the application of the model in corporations.
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Accountants' acceptance of a cashless monetary system using an implantable chipYoung, Antony, antony.young@rmit.edu.au January 2007 (has links)
A logical control extension surrounding cashless means of exchange is a permanent personal verification mark. An implanted micro chip such as ones that have been successfully implanted into humans could identify and store information. Connected with global positioning satellites and a computer system, a cashless monetary system could be formed in the future. The system would provide complete and continual real time records for individuals, businesses and regulators. It would be possible for all trading to occur in this way in the future. A modified Technology Acceptance Model was developed based on Davis' (1989) model and Fishbein and Ajzen's (1975) theory to test the acceptance level of the new monetary system by professional accountants in Australia. The model includes perceived ease of use, perceived usefulness, perceived risk, and a subjective norm component. 523 accountants were surveyed in December 2003 with a response rate of 27%. 13% either strongly agree d or agreed that they would accept the implantable chip. The analysis showed that Perception of Risk, Subjective Norm and Perception of Usefulness were all significant in explaining the dependent variable at the 95% confidence level. The Perception of Ease of Use was not proved to be significant. In consideration of response bias, it was found that with respect to the perception of usefulness at the 0.01 level, two elements were not significant, those being
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Study of internal control, internal review, internal auditing for government bureau, accountants.Wu, Su-yen 02 July 2007 (has links)
In response to the rapid economic transitions in Taiwan and abroad, government bureaus shall establish, promote, and execute internal control, besides the reform and review of laws, regulations, and systems. Although the internal control and internal audit procedures, as well as the allocation budgets, in government bureaus have followed related standards, auditing departments are still reporting major financial scandals and financial flaws, and informing suggestions and improvements. Therefore, this study aimed to discuss the roles of accountants from the perspectives of internal control, internal review, and internal auditing.
The research methods included questionnaire survey and literature review. Self-developed scale on ¡§The role of governmental accountants from the perspectives of internal control, internal review, and internal auditing¡¨. The samples included accountants and non-accountants of government bureaus in Taiwan and Kinmen areas. And the types of bureaus included ministries of the central government, Taipei City Government, Kaohsiung City Government, and bureaus of local counties and cities. The results are as below:
1. Both accountants and non-accountants are highly identified with the systems of internal control, internal review, and internal auditing, difficulty in executions, and outcomes of fault-proof. Except for significant difference in some parts of internal auditing, all others have no significant difference.
2. Accountants with different backgrounds and seniority in internal control and internal review have significant differences in identification; there is high identification with difficulty in executions and outcomes of fault-proof in internal auditing, except for parts of significant difference.
The suggestions are as follow: 1) present the questionnaire in a more practical way to allow the subjects answering questions based on their experience; 2) probe into the integrated topic of the role of internal auditing and external auditing to enhance the administrative performance; 3) carry out comparison analysis for accountants of different bureaus; 4) interpret the background variables of the subjects, including work environment, bureau rank, and suitable systems to make the results more practical.
Keywords: government bureau, accountants, internal control, internal review, internal auditing
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The usefulness of assurance services related to nonfinancial performance measures in the selection of healthcare insurance providers /Schiffel, Ottalee, January 2003 (has links)
Thesis (Ph. D.)--University of Missouri-Columbia, 2003. / Typescript. Vita. Includes bibliographical references (leaves 54-57). Also available on the Internet.
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The usefulness of assurance services related to nonfinancial performance measures in the selection of healthcare insurance providersSchiffel, Ottalee, January 2003 (has links)
Thesis (Ph. D.)--University of Missouri-Columbia, 2003. / Typescript. Vita. Includes bibliographical references (leaves 54-57). Also available on the Internet.
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