The effect of the 150-hour requirement on new accountants’ professional commitment, Ethical orientation, and Professionalism

Clikeman, Paul M.; Schwartz, Bill N.; Lathan, Malcolm H.

doi:10.1006/cpac.2000.0456

Cited by 23 publications

(8 citation statements)

References 21 publications

(24 reference statements)

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“…As indicated by the results of Clikeman et al . (), reliability scores of all five sub‐dimensions ranged from 49 to 60 percent, thus failing to reach the acceptable level of 70 percent recommended by Nunnally (). Accordingly, scale reliability of the professionalism instrument of Hall () and Snizek () seems to be low and tends to vary widely.…”

Section: Previous Professionalism Instrumentsmentioning

confidence: 84%

“…Hall () developed a 50‐item instrument with five sub‐scales to measure professionalism (Appendix I). This instrument was revised to 25 items by Snizek (), and many accounting management studies used the shortened instrument (Bartol, ; Norris and Neibuhr, ; Morrow and Goetz, ; Kalbers and Fogarty, ; Clikeman et al ., ).…”

Section: Previous Professionalism Instrumentsmentioning

confidence: 97%

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Towards measuring professionalism in accounting

Adler

Liyanarachchi

2019

Accounting & Finance

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This paper develops an instrument that measures accounting professionalism. The instrument's development was informed by literature on professionalism, similar to the genesis of instruments developed in other fields (i.e., sociology, medicine and pharmacy), and interviews with practising accountants and accounting academics. An exploratory factor analysis of 516 survey responses received from members of Chartered Accountants Australia and New Zealand (CAANZ) produced four sub-dimensions of accounting professionalism: ethics and independence, altruism, respect for others, and excellence. This four-factor model and a unidimensional model were tested using confirmatory factor analysis. The four-factor model proved superior to the unidimensional one and produced a final instrument with strong psychometric properties.

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Section: Previous Professionalism Instrumentsmentioning

confidence: 84%

Section: Previous Professionalism Instrumentsmentioning

confidence: 97%

Towards measuring professionalism in accounting

Adler

Liyanarachchi

2019

Accounting & Finance

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“…Italy is peculiar because, unlike other countries (Bottery, 1998; Empson et al , 2015; Hamilton, 2013; Samuel et al , 2009; Paisey and Paisey, 2000, 2006; Preston et al , 1995; Willmott, 1990) and despite specific technical skills and high-quality knowledge, the Italian accountancy profession is effectively a non-profession . This is mainly the result of its professional body’s failure to take action or advocate effectively for its members to retain their high social status (Greenwood et al , 2002; Willmott, 1986) or to ensure a monopoly of practice (Clikeman et al , 2001; Federation des Experts-Comptables Europeens, 2002; Financial Reporting Council, 2003; Johnson, 1972; Samuel et al , 2009; Walker, 1991). These findings confirm important differences between the Italian professional body and its UK and US counterparts, which have often attempted to renegotiate their boundaries (American Accounting Association Future Committee (The Bedford Committee), 1986; Albrecht and Sack, 2000; Kirkham and Loft, 1993; Samuel et al , 2009; Shackleton and Walker, 2001; Walker, 2004; Williams, 2004).…”

Section: Discussionmentioning

confidence: 99%

“…Most studies on the accounting profession assert that protecting the profession’s technical and specialist knowledge and expertise is a fundamental challenge for both accountants and their professional bodies (Empson et al , 2015; Greenwood et al , 2002; Hamilton, 2013). The ability to control who becomes an accountant and to self-regulate (Clikeman et al , 2001; Federation des Experts-Comptables Europeens, 2002; Financial Reporting Council, 2003; Samuel et al , 2009) can lead to a monopoly of practice (Johnson, 1972). Members of the profession are therefore likely to perceive that they have a high social status (Walker, 1991).…”

Section: Identity and The Accounting Profession: Developing An Integrated Theoretical Frameworkmentioning

confidence: 99%

Strategising identity in the accounting profession:

Tomo

Spanó

2020

MEDAR

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Purpose This paper aims to explore how accountants manage the processes of identity (re)construction after identity crisis, resulting from increasing pressures and regulatory requirements, considering both introspective and the extrospective issues. Design/methodology/approach The study drew on an integrated framework drawing on Luigi Pirandello’s views about identity crises and the search for individual coherence and possible representation strategies. It used an ethnographic approach based on photo-elicitation, conversations and documentary sources to explore the identity reconstruction processes of Italian Commercialisti. Findings Several conditions caused an identity crisis among Commercialisti, including regulatory requirements, public administration demands and increasing power of IT providers. Commercialisti reacted to these circumstances by re-constructing their image through strategies designed to impress both themselves and others. Practical implications The paper has implications for the accounting profession in general and in Italy, suggesting that further pressure may result in rapid change efforts among accountants. It provides a broader and more systematic understanding of the threats to the role of accountants and suggests how they can manage complexity to create new opportunities. It also encourages accountants to focus on alternative roles as a possible new strategy that few have tried. Originality/value The paper provides a novel contribution to the understanding of identity crisis issues and related representation strategies in the accounting profession. Unlike past contributions, it made a full assessment of both the dynamics of an identity crisis and the micro-level responses to it, in a new, non-Anglo-Saxon context.

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“…Although several accounting studies have investigated how some personality traits of accountants interact with other variables within an ethics framework (Shaub et al 1993;Tsui and Gul 1996;Bernardi 1997;Hyatt and Prawitt 2001;Yetmar and Eastman 2000;Clikeman et al 2001;Douglas et al 2001;Pope 2005;Shafer 2008;Wakefield 2008;Shafer and Simmons 2008;Fathil and Schmidtke 2010;Hartmann and Maas 2010;Shafer and Wang 2011), most of these studies used subjects from the U.S. The results from the studies that did include culturally different subjects suggest that individuals' Machiavellianism and ethical orientation vary across cultures (Douglas and Wier 2005;Rawwas et al 2005;Robertson et al 2008;Vitell and Patwardhan 2008;Forsyth et al 2008).…”

Section: Introductionmentioning

confidence: 99%

Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants

Triki

Cook²,

Bay³

2015

J Bus Ethics

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Prior research has demonstrated that accountants differ from the general population on many personality traits. Understanding accountants' personality traits is important when these characteristics may impact professional behavior or ability to work with members of the business community. Our study investigates the relationship between Machiavellianism, ethical orientation (idealism, relativism), anti-intellectualism, and social desirability response bias in Canadian accountants. We find that Canadian accountants score much higher on the Machiavellianism scale than U.S. accountants. Additionally, our results show a significant relationship between Machiavellianism and relativism, idealism, anti-intellectualism, and social desirability response bias. Our results indicate that professional Canadian accountants may not share the same personality characteristics as U.S. accountants. We extend previous research investigating Canadian accountants, by explicitly recognizing the impact of social desirability response bias, and by including anti-intellectualism.

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The effect of the 150-hour requirement on new accountants’ professional commitment, Ethical orientation, and Professionalism

Cited by 23 publications

References 21 publications

Towards measuring professionalism in accounting

Towards measuring professionalism in accounting

Strategising identity in the accounting profession:

Machiavellianism, Moral Orientation, Social Desirability Response Bias, and Anti-intellectualism: A Profile of Canadian Accountants

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