Human Resource Management Issues in Accounting and Auditing Firms

by Brierley, John A.; Gwilliam, David R.; Institute of Chartered Accountants in England and Wales

• ISBN13: 9780754615941
• ISBN10: 0754615944
• Format: Hardcover
• Copyright: 2002-01-01
• Publisher: Ashgate Pub Ltd

Summary

This well-written text focuses on human resource management practices in the multinational multi-service providers. This book collates and reviews, in a manner designed to be both accessible and comprehensible to the interested reader, the extensive body of academic literature which has been developed over the last twenty years. In addition, it provides a perspective on current human resource management issues, practices and problems based in part on interviews with senior personnel. Most suitable for scholars and practitioners of business and management, social policy/sociology and economics.

Table of Contents

Acknowledgements	viii
Executive Summary	ix
Introduction	1	(6)
The Audit Environment	7	(12)
Auditing and Accounting and Audit Firms	7	(6)
Audit Engagements	13	(2)
Audit or Assurance Services?	15	(1)
Contingency and Accountability	16	(3)
The Research Studies: Issues of Methodology and Generalisability	19	(20)
The Nature of the Research	19	(6)
Issues of Measurement and Methodology	25	(4)
The Transferability of the Results of US Studies	29	(3)
Accounts or Auditors?	32	(7)
Research Findings	39	(72)
Introduction	39	(1)
Personality and Needs	40	(8)
Personality	40	(5)
Needs	45	(3)
Summary	48	(1)
Stress	48	(7)
Environmental and Organizational Factors	49	(3)
Individual Factors	52	(1)
Job-Related Tension	53	(1)
Summary	54	(1)
Socialisation and Feedback	55	(4)
Summary	58	(1)
Career Development	59	(5)
Summary	63	(1)
Leadership and Mentoring	64	(10)
Leadership	64	(5)
Mentoring	69	(4)
Summary	73	(1)
Job Satisfaction	74	(3)
Summary	77	(1)
Professional and Organizational Commitment	77	(7)
Professional Commitment	78	(1)
Organizational Commitment	79	(3)
Compatibility of Professional and Organizational Commitment	82	(2)
Summary	84	(1)
Staff Turnover	84	(8)
Summary	91	(1)
Performance Appraisal	92	(7)
Summary	98	(1)
Determinants of Job Performance	99	(12)
Job Performance Models	99	(6)
Attribution Theory	105	(3)
Summary	108	(3)
Conclusions	111	(12)
Career Development	111	(1)
Personal Attitudes and Characteristics	111	(1)
Education and Examinations	112	(1)
Acculuration and Socialisation	113	(1)
Staffing Patterns	114	(2)
The Multi-Disciplinary Global Firm	116	(2)
Management Structure and Practice	118	(1)
The Value of Research	119	(4)
Appendix	123	(10)
Bibliography	133