The pace of organizational and environmental change seems to demand that such professional organizations as CPA firms become learning organizations in order to compete adequately with other firms. The flattening out of traditional hierarchical structures within organizations argues that...

Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...

Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...

Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the...

Research on organisational socialisation typically assumes that the ewcomer′s adjustment to the organisation is directly affected by the earlier professional socialisation process at the university. An important area of research has focused on the relationship between the structure of...

This paper presents an alternative approach to the usual method of computing expected values of cash flows in capital budgeting situations. The approach is based on the more realistic notion that the cash flows, the probabilities assigned to the cash flows, or both are not always exactly known....

This article shows how peer relationships in work settings can affect adjustments and personal and professional growth during stressful periods caused by mergers and acquisitions. After identifying subordinate, peer and mentoring relationships and demonstrating how individuals normally form such...

This exploratory study provides information on the interpersonal orientation of CPA firm professionals, which augments our knowledge of personality types. The study of Big Six audit personnel used the FIRO‐B measure of interpersonal orientation and found that the average social index indicator...

Addresses the relationship between organizational identification and organizational commitment. Tested the following three hypotheses in relation to professional accountants: self‐image congruence has a direct effect on organizational identification; organizational identification has a direct...

Purpose – This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non‐mentor supervisor relationships, organizational justice...