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Socialisation of the Accounting Professional: Evidence of the Effect of Educational Structure on Subsequent Auditor Retention and Advancement

Socialisation of the Accounting Professional: Evidence of the Effect of Educational Structure on... Research on organisational socialisation typically assumes that the newcomer′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 educational institutions and the organisational socialisation process. While previous studies have tended to focus on the professional orientation of students, this study focuses on auditors as they advance in the profession. The findings indicate that there are significant differences both in advancement rate and retention rate among auditors from unaccredited, accredited, and professional schools of accountancy and that the significance of the differences increases with time. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Socialisation of the Accounting Professional: Evidence of the Effect of Educational Structure on Subsequent Auditor Retention and Advancement

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Publisher
Emerald Publishing
Copyright
Copyright © 1991 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/EUM0000000001934
Publisher site
See Article on Publisher Site

Abstract

Research on organisational socialisation typically assumes that the newcomer′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 educational institutions and the organisational socialisation process. While previous studies have tended to focus on the professional orientation of students, this study focuses on auditors as they advance in the profession. The findings indicate that there are significant differences both in advancement rate and retention rate among auditors from unaccredited, accredited, and professional schools of accountancy and that the significance of the differences increases with time.

Journal

Accounting, Auditing & Accountability Journal – Emerald Publishing

Published: Dec 1, 1991

Keywords: Business schools; Organizations; Social accounting; Universities; Auditing profession; Education

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