Tolerance for Ambiguity and IT Competency among Accountants

Lamberton, Barbara; Fedorowicz, Jane; Roohani, Saeed

doi:10.2308/jis.2005.19.1.75

Cited by 29 publications

(18 citation statements)

References 36 publications

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“…In addition, respondents moderately agreed that ICTs have lead to public accountants providing a greater level of assurance and have allowed the accounting profession to be more transparent and accountable. These findings were similar to that found by past research (Chang & Hwaug, 2003;Hunton, 2002;Jordan, 1999) and corroborated the results of Lamberton, Fedorowicz and Roohani (2005). …”

Section: Significant Differencessupporting

confidence: 92%

“…The transition from a non ICT environment to an ICT based working environment for those practitioners whom have not been introduce to ICT at collage has not come as easy. Lamberton, Fedorowicz and Roohani (2005) found that accountants with high Tolerance for Ambiguity (TOA) tended to accept the change towards computers more readily than accountants with low TOA levels; however, the recruiting practices in the profession have favored individuals with more conservative attitude towards risk for certain accounting and auditing positions and with good reason. Hence, the profession is dominated by individuals who are resistant to change toward more ICT usage.…”

Section: The Impact Of Icts In the Accounting Professionmentioning

confidence: 99%

“…SysTrust and Webtrust are two relatively new services rolled-out by the American Institute of Certified Public Accountants (AICPA) and Canadian Institute of Chartered Accountants (CICA) to cover these two areas in the changing business environment. Lamberton, Fedorowicz and Roohani (2005) found that these changes have brought about higher levels of scrutiny around the accounting profession as investors and the public are more critical of the accounting profession and the information they produce.…”

Section: The Impact Of Icts In the Accounting Professionmentioning

confidence: 99%

See 2 more Smart Citations

ICTs and the Accounting Profession in a SIDS

Harris

2014

AFR

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In this paper the author explores the usage and impacts of Information Communication Technology (ICT) on the accounting profession in Barbados, a Small Island Developing State (SIDS). The findings suggest that local accounting professionals have been slow in adopting advance ICT techniques with the top six usage of ICT being; writing letters, emailing and communicating, data entry, assisting in the reconciliation of bank statements, and production of financial statements and preparing working papers. Furthermore, the findings of a content analysis indicated that respondents perceived both positive and negative impacts of ICT.

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Section: Significant Differencessupporting

confidence: 92%

Section: The Impact Of Icts In the Accounting Professionmentioning

confidence: 99%

Section: The Impact Of Icts In the Accounting Professionmentioning

confidence: 99%

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ICTs and the Accounting Profession in a SIDS

Harris

2014

AFR

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“…Research that investigated the personalities of accountants suggests that accountants are not homogeneous in terms of ambiguity tolerance (Elias, 1999;Johnson, Kaplan, & Reckers, 1998;Majid & Pragasam, 1997). Lamberton, Fedorowicz, and Roohani (2005) examined the tolerance for ambiguity to determine if there are significant differences between individuals primarily interested in acquiring traditional financial/assurance knowledge and those interested in both accounting and information technology (IT). Their research suggested that accountants with strong interests in IT are more comfortable with ill-defined, ambiguous problem-solving situations.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

An Analysis Of The Tolerance For Ambiguity Among Accounting Students

Steenkamp

Wessels

2014

IBER

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Tolerance for ambiguity is a personality characteristic that reflects the general feelings and attitudes of an individual toward ambiguity and ambiguous situations. Prior research has found accounting students to be significantly less tolerant of ambiguity than the general population, with female accounting students less tolerant than their male counterparts. The research on which this article is reporting aimed to examine the personality characteristic tolerance for ambiguity among accounting students to determine whether those currently being attracted to the profession are still less tolerant of ambiguity than the norm as reported by prior research, taking into account the drive from the accounting profession to attract individuals to the profession who are effective communicators, who can think and act strategically, are able to solve unstructured problems, and are aware of business issues. Tolerance for ambiguity was measured using the AT-20 scale, a widely used and validated instrument developed by MacDonald (1970). The results of this study confirm that students enrolled for accounting degree programmes are less tolerant for ambiguity (mean = 7.50) than students enrolled for other business programmes (mean = 8.16). Female students enrolled in accounting degree programmes were significantly less tolerant for ambiguity than their male counterparts.

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“…Computer anxiety is the extent to which apprehension or fear occurs when an individual is faced with the possibility of using an Information System (IS) (Simonson et al 1987;Stone, Arunachalam, and Chandler 1996) and is common among not only students but also experienced professionals (Lamberton, Fedorowicz, and Roohani 2005). Hackbarth et al (2003) found that system expertise was significantly related to ease of use and was mediated by playfulness and computer anxiety.…”

Section: H1mentioning

confidence: 99%

The Influence of Training Environment on Trainee Expertise

Hackbarth

Dow

Janvrin

2010

AIS Educator Journal

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Competent computing skills are critical for successful business operations and the accountants who sustain them. Developing competent skills requires not only knowledgeable trainers but also facilities able to support and deliver instruction to accounting trainees in efficient ways. Technology-equipped training environments have long been espoused as essential environments needed to speed delivery and enhance the learning experience of trainees. This study examined the impact of training environment on knowledge and skill set development. Results suggest that there are limitations to the extent to which technology-equipped training environments influence learning. ABSTRACTCompetent computing skills are critical for successful business operations and the accountants who sustain them. Developing competent skills requires not only knowledgeable trainers but also facilities able to support and deliver instruction to accounting trainees in efficient ways. Technology-equipped training environments have long been espoused as essential environments needed to speed delivery and enhance the learning experience of trainees. This study examined the impact of training environment on knowledge and skill set development. Results suggest that there are limitations to the extent to which technology-equipped training environments influence learning.

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Tolerance for Ambiguity and IT Competency among Accountants

Cited by 29 publications

References 36 publications

ICTs and the Accounting Profession in a SIDS

ICTs and the Accounting Profession in a SIDS

An Analysis Of The Tolerance For Ambiguity Among Accounting Students

The Influence of Training Environment on Trainee Expertise

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