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This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one…
This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one university. Board members represent both large and small public accounting firms as well as corporate offices of Fortune 500 companies and non-profit organizations. AAB input includes perceptions of the relative importance of over 160 candidate topics for the courses making up the program’s infrastructure, as well as written comments noting other potential topics and pedagogical approaches to consider. Comparisons of topic rankings reveal a strong level of consistency among Board member types for the traditional accounting courses with structured content, as opposed to those courses involving more systems-related topics or having a wider range of specialized topics. Furthermore, the authors compare Board perceptions regarding topic necessity to those of faculty and note faculty reactions. Specifically, the authors find that faculty ranking consistency with the Board is weak, illustrating the importance of seeking curricular Board input on an ongoing basis. To “close the loop,” faculty incorporated many curriculum changes, involving both the topics to be covered and the overall approach to the course.
This study aims to examine how systems for organizing information may present an authorial voice and shows how the mechanism of voice may work to persuasively communicate…
This study aims to examine how systems for organizing information may present an authorial voice and shows how the mechanism of voice may work to persuasively communicate a point of view on the materials being collected and described by the information system.
The paper synthesizes a conceptual framework from the field of rhetoric and composition and uses that framework to analyze how existing organizational schemes reveal authorial voice.
Through textual analysis, the mechanism of authorial voice is described in three example information systems. In two of the examples, authorial voice is shown to function as a persuasive element by enabling identification, the rhetorical construct defined by the literary critic Kenneth Burke. In one example, voice appears inconsistently and does not work to facilitate persuasion.
This study illustrates the concept of authorial voice in the context of information systems, but it does not claim to comprehensively catalog all potential manifestations of authorial voice.
By analyzing how information systems work as a form of document, we can better understand how information systems communicate to their users, and we can use this understanding to facilitate design.
By creating designs that incorporate an enhanced conceptual grasp of authorial voice and other rhetorical properties of information systems, the construction of information systems that systematically and purposefully communicate original, creative points of view regarding their assembled collections can be facilitated, and so enable learning, discovery, and critical engagement for users.
This paper examines the influence of stress arousal and burnout as mediators of the negative relations between role stressors and job outcomes (satisfaction, performance…
This paper examines the influence of stress arousal and burnout as mediators of the negative relations between role stressors and job outcomes (satisfaction, performance, and turnover intentions) among a sample of AICPA members working in public accounting. It extends prior research which examined these linkages (Chong & Monroe, 2015; Fogarty, Singh, Rhoads, & Moore, 2000; Smith, Davy, & Everly, 2007) by evaluating a model that simultaneously incorporates stress arousal and the three fundamental dimensions of burnout, i.e., emotional exhaustion, depersonalization, and reduced personal accomplishment. This paper also utilizes a recently validated stress arousal measure designed to capture the worry and rumination aspects of arousal posited to be responsible for a number of negative personal outcomes.
The results indicate that role stressors, mediated by stress arousal and the individual burnout dimensions, have a negative influence on job outcomes. In line with predictions regarding the temporal ordering of stress arousal and burnout in the model, each of the job stressors had a significant positive influence on accountants’ stress arousal, and the influence of the individual role stressors on each burnout dimension was either partially or fully mediated via their relations with stress arousal. In turn, the influence of stress arousal on each of the job outcomes was either partially or fully mediated through its relations with emotional exhaustion.
The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance…
The purpose of this paper is to investigate the role stress model originally developed by Fogarty et al. (2000) using more refined measures, a context-specific performance metric and a targeted respondent group. The investigation uses a sample of working professional auditors to investigate the associations between job stressors, burnout and job outcomes using an industry-specific measure of job performance.
The analyses use structural equations modeling procedures to examine a model that postulates that burnout will mediate the relations between job stressors and job outcomes. The data for the study come from 293 survey instruments completed by auditors working at the offices of 11 public accounting firms. A parsimonious job satisfaction scale based on Churchill et al.’s (1985) 27-item scale is developed using classical test-item analysis and is incorporated into the analysis.
The results suggest three significant items of note. First, although prior research has found that burnout partially mediates relations between job stressors and job outcomes, this study shows that burnout fully mediates these associations. Second, the study provides support for the reduced audit quality practices (RAQP) scale as an audit-specific construct for job performance. Finally, results show that the 27-item job satisfaction scale can successfully be reduced to a six-item scale.
While this study is subject to the limitations inherent to all cross-sectional studies that use self-report instruments, the results further the knowledge related to the role stress paradigm in auditor work settings.
This study’s findings provides a cogent argument for human resource managers at public accounting firms to monitor staff burnout levels and implement interventional strategies (Jones III et al., 2010) when these levels become excessive. Efforts to mitigate staff burnout levels may decrease the likelihood of staff engagement in dysfunctional audit practices and the associated costs to the firm and the individual(s) involved.
The findings also demonstrate the superiority of the RAQP scale in terms of explaining variance in auditor performance when compared to the modified performance measures utilized in prior research.