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The purpose of the chapter is to contribute to the discussion as to whether some sort of regulation of professional accountants is warranted, by analysing whether…
The purpose of the chapter is to contribute to the discussion as to whether some sort of regulation of professional accountants is warranted, by analysing whether professional qualification of accountants affects the provision of accounting services.
A survey method is used. From a sample of 96 accountants providing accounting services in Slovenia, we estimate the structural equation model and measure competences, knowledge, service mix, customer loyalty and litigation risk.
We find that professional qualification is positively associated with competences. Competences, in turn, are positively associated with knowledge and wider service product mix, but not with customer loyalty and litigation risk.
The respondents are practicing accountants. Their self-evaluation of their knowledge should be treated with caution in terms of the absolute values of assessed knowledge as they are inevitably subjective. For other variables, more objective measures are used.
In the absence of accounting profession regulation, the quality of financial reporting may be particularly vulnerable in micro companies. Although answering the question of whether provision of accounting services should be subject to regulation is not straight-forward, the results of our study provide some guidance for regulatory decision making.
The behavioural accounting literature suggests that managerial motivation and commitment are affected by the way in which managerial performance is evaluated, but little…
The behavioural accounting literature suggests that managerial motivation and commitment are affected by the way in which managerial performance is evaluated, but little is known about what aspects of rewarding system are crucial in evoking desired outcomes. In this chapter we explore whether managerial motivation and commitment depend on the level of objectivity of the rewarding system, and what variables mediate this relationship. We develop a causal model in which we set up hypotheses about the intervening role of managerial perceptions of justice. We test these hypotheses using survey data from a sample of 161 managers from 11 commercial banks. The chapter contributes to the literature by providing empirical evidence on the antecedents and consequences of justice in an applied setting, suggesting the important mediating role of justice in the relationship between rewarding systems and managerial motivation.