Exploring the link between learning from error climate and professionals' engagement in social learning activities after errors

Abstract

PurposeLearning from errors is a complex process that requires careful support. Building on affective events theory, the purpose of this paper is to explore how a supportive learning from error climate can contribute to social learning from errors through affective and cognitive error responses by individual professionals.Design/methodology/approachA total of 139 early-career auditors completed an online questionnaire consisting of validated survey scales, allowing for serial mediation analysis to compare direct and indirect effects.FindingsLearning from error climate was directly and positively related to engagement in social learning activities after committing an error. Furthermore, the authors found a double mediation by error strain (an affective error response) and reflecting on errors (a cognitive error response) on this relationship.Practical implicationsOrganizations can actively encourage professionals to learn from their errors by creating a supportive learning from error climate and holding professionals accountable for their errors.Originality/valueThe present study enriches the authors’ understanding of the mechanisms through which learning from error climate influences engagement in social learning activities. It extends prior research on learning from errors by investigating the sequential effects of engagement in error-related learning activities performed individually and in social interaction.

Mitigating work conditions that can inhibit learning from errors: Benefits of error management climate perceptions

“…Second, we hypothesize that auditors will report less error learning from routine (compared to non-routine) errors (in line with Embrey, 2005;Zhang et al, 2019), as these errors are easily attributable to inattention or coincidence, rather than a lack of knowledge (Sutcliffe and Rugg, 1998). Third, we hypothesize that auditors will learn less from errors when they experience strong (rather than weak) negative emotions, as these emotions take up crucial cognitive resources needed for learning, and may inhibit error learning (in line with, i.e., Heimbeck et al, 2003;Zhao et al, 2019;Smeets et al, 2022). Finally, we expect that auditors will report less error learning with high (rather than low) time pressure, as they are likely to prioritize urgent tasks over learning, and because the error's cause can be externalized (in line with, i.e., Zhao and Olivera, 2006;Homsma et al, 2009;Putz et al, 2012).…”

“…First, experiencing these emotions may cause professionals to withdraw from the situation, missing out on important learning opportunities (Zhao et al, 2019). Second, these emotions occupy a person's working memory, limiting the information processing that is essential for leaning (Zhao, 2011;Tulis et al, 2016;Smeets et al, 2022). Literature on emotional regulation has shown that individuals prioritize relieving strong emotions over problem-solving and learning, with the consequence that strong negative emotions may inhibit error learning (Kanfer and Ackerman, 1989;Ilgen and Davis, 2000;Tulis et al, 2016;Hökkä et al, 2020).…”

“…Prior audit research shows that an open EMC increases auditors' willingness to share errors after discovering them (Gronewold et al, 2013;Gold et al, van Mourik et al 10.3389/fpsyg.2023.1033470 Frontiers in Psychology 04 frontiersin.org 2014), and that it affects the degree to which auditors feel responsible for acting on errors (Gronewold and Donle, 2011). To date, audit research on EMC focuses on error reporting (e.g., Stefaniak and Robertson, 2010;Gronewold et al, 2013); research on actual error learning in this context is rare (Gold et al, 2022;Smeets et al, 2022), as are studies that explore the interaction of perceived EMC with other factors (van Dyck et al, 2005;Zhao and Olivera, 2006;Gronewold and Donle, 2011). Consequently, we also build on extant findings in other contexts and on related concepts to develop our next hypotheses.…”

“…Third, concerning strong negative emotions, research suggests that subordinate emotions are closely related to leader expectations and attitudes (i.e., Edmondson, 2004;Gronewold and Donle, 2011;Zhao, 2011). Both Smeets et al (2022) and Grohnert et al (2019) found that beginning auditors engage in more error learning when they perceive that they work in a supportive climate for learning from errors, while also experiencing less strain. Consequently, we expect open EMC perceptions to mitigate the negative relationship between negative emotions and error learning.…”

“…Consequently, audit firms are investing significantly in procedures that foster both error prevention and subsequent learning from errors (e.g., ICAEW, 2016;KPMG, 2016;FRC, 2021). Meanwhile, research on error learning in auditing is still scarce (i.e., Gold et al, 2022;Smeets et al, 2022).…”