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...

Purpose –The purpose of this study is to consider the effect of an internship experience on tax accountants’ professional performance. Design/methodology/approach – It uses survival analysis, a dynamic methodology that allows for more precise modeling than static traditional methods used...

By examining the perceptions of junior/senior staff about the value of formal and informal mentoring systems for a recently merged CPA firm, we show how mentoring relationships can serve as a useful resource in its adaptation to rapid change. The study found that accounting professionals in...

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...

This paper reports the findings for an investigation concerning capacity planning analysis for toll-plaza operations. The study develops a cost minimizing capacity planning model that minimizes expected costs which include both operating and user costs. A reliability constraint is appended to...

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....