Supportive management culture helps the informal learning of young auditors

Abstract

Purpose

The purpose was to test how best to bring about informal learning in the auditing profession

Design/methodology/approach

The author recruited audit professionals from New England via LinkedIn and asked them to fill in a questionnaire anonymously, which took an average of six minutes and 37 seconds. There were 95 usable responses to the survey, 53% of whom were male and 47% female. A total of 28% were from Big Four firms and 21% were from firms with fewer than 16 audit partners.

Findings

The study revealed the value of access to work resources (time), management support and the relevance of age in developing informal learning. It also confirmed the value of the pyramid structure and a review/feedback process, especially for less experienced auditors.

Originality/value

Researchers have tended to focus on formal learning rather than informal learning.

Citation

(2020), "Supportive management culture helps the informal learning of young auditors", Human Resource Management International Digest, Vol. 28 No. 3, pp. 39-40. https://doi.org/10.1108/HRMID-12-2019-0280