Suchergebnisse

ABSTRACTBecause the larger public accounting firm represents a merged professional‐organizational structure, CPAs who function in this environment can encounter several professional‐organizational conflicts which appear to be related to career satisfaction and job migration plans. The specific types of professional and organizational conflicts and deprivations experienced by the large‐firm CPA are explored using data on 264 public accountants representing four national public accounting firms.CPAs who planned to migrate are compared with those who planned to remain with the firm on nine professional and organizational issues (e.g., administration, rules and procedures, colleague relationship, decision‐making); the implications of this behavioral analysis are related to several dimensions of the large‐firm hiring practices and training programs. The "educational sub‐culture" from which the newer staff member emerges is examined also for its possible role in creating several of the issues identified in the study.

This article discusses both how transdisciplinary teams were built and how the teams developed their courses at the University of Denver, Daniels College of Business. It explores recruitment and selection of team members; team size, discipline, representation, and the trade-offs involved; and the relationship between the personalities of team members and course pedagogy. The article also examines two different approaches (deductive and inductive) used by teams, discusses team process and management, and finally relates experiences involving the teaching materials themselves.

ABSTRACTA sample of graduate and undergraduate degree holders in accounting are being studied during the first five years of their public accounting careers. Data on the biographical characteristics, vocational interests, and personality factors are analyzed in this study to discover if different profiles exist for those who remain with their firm of original employment in public accounting following graduation and those who find new positions. A number of significant differences were found. The findings should be of benefit to educators and representatives from the accounting profession because of their mutual concern with recruiting, staff development and retention, and academic preparation and career counseling.

ABSTRACTPrior research and practitioner-academic bodies (Lawson et al. 2014; Lawson et al. 2015; Pathways Commission 2012) have called for the development of integrated accounting curricula to better prepare students for successful long-term careers. This paper recognizes accounting program leaders as important agents in the curricular-change process. Its goal is to provide accounting leaders ideas and tools that can be used to manage the process of implementing change to an integrated accounting curriculum. Using a life-cycle planning approach, we identify major stages in the curricular-change process and describe the characteristics and challenges associated with each stage. We then propose a framework for managing the curricular-change process based on the life-cycle approach, encompassing a comprehensive integration process and including spreadsheet formats to facilitate management of an institution's curricular-change initiative. While needed in an effort to develop an integrated curriculum, the approach is generalizable and can be used in any major revision of a curriculum. Appendix A of the paper contains a checklist of issues to be considered during each stage of the curricular-change cycle.