Diversities in the professional organization of accountants : a comparability study with insights from the Chinese experience

While spatial, historical and cultural variations across different countries have prevented any generalisation to be made of the professionalization process, various analytical themes can be said to have emerged in scholarly inquires relating to the professional organization of accountants. In highlighting these broad themes, this study argues that they have all revolved around one important relationship-that of the state and the accounting profession. The dynamics and the fluid nature of this intriguing relationship is further captured and contrasted in this study through an investigation of an episode of intra-professional conflict during the professionalization experience of the Chinese accountants.

Promoting employee wellbeing : the relevance of work characteristics and organizational justice

Research focusing on the relationship between organizational justice and health suggests that perceptions of fairness can make significant contributions to employee wellbeing. However, studies examining the justice–health relationship are only just emerging and there are several areas where further research is required, in particular, the uniqueness of the contributions made by justice and the extent to which the health effects can be explained by linear, non-linear and/or interaction models. The primary aim of the current study was to determine the main, curvilinear and interaction effects of work characteristics and organizational justice perceptions on employee wellbeing (as measured by psychological health and job satisfaction). Work characteristics were measured using the demand–control–support (DCS) model (Karasek and Theorell, 1990) and Colquitt's (2001) four justice dimensions (distributive, procedural, interpersonal and informational) assessed organizational justice (Colquitt, 2001). Hierarchical regression analyses found that in relation to psychological health, perceptions of justice added little to the explanatory power of the DCS model. In contrast, organizational justice did account for unique variance in job satisfaction, the second measure of employee wellbeing. The results supported linear relationships between the psychosocial working conditions and the outcome measures. A significant two-way interaction effect (control x support at work) was found for the psychological health outcome and the procedural justice by distributive justice interaction was significant for the job satisfaction outcome. Notably, the findings indicate that in addition to traditional job stressors, health promotion strategies should also address organizational justice.

The impact of workload on wellbeing, mental health and depression : a longitudinal study of work perception

This paper explores the relationships between characteristics of the job (workload, control and support) and organizational justice (distributive, procedural, interpersonal and informational) at Time 1, onto three indicators of psychological health at Time 2 (psychological wellbeing, distress and depression). The sample consisted of sworn members of a state-based police force (n=143). Hierarchical regression analyses indicated that workload was associated with psychological wellbeing, distress and depression at the one-year follow-up. Specifically, high workload at Time 1 was associated with psychological distress and depression at Time 2, and low workload was associated with psychological wellbeing at Time 2. Further, there was a significant relationship between perceived informational justice at Time 1 and psychological wellbeing at Time 2. No significant interaction effects were demonstrated for the job characteristics or organizational justice onto psychological health status. That is, longitudinally, workload directly influences both positive and negative mental health, and informational justice is related to psychological wellbeing. The implications for the demand-control-support model are discussed. The injustice-as-stressor argument was generally not supported.

The prevalence of work-related deaths associated with alcohol and drugs in Victoria, Australia, 2001 - 6

To describe the presence of alcohol, cannabis and amphetamines in work-related injury deaths in Victoria, 2001–6, an observational study of work-related deaths reported to the State Coroner's Office, Victoria, Australia was conducted. Case and postmortem forensic toxicology data were obtained from the National Coroner's Information System for work-related injury deaths with positive toxicology screens. Over 6 years there were 43 worker deaths in a total of 355 unintentional work-related injury deaths. The coroner mentioned the presence of alcohol/drugs in 22 of the 43 worker deaths with positive toxicology screens. Toxicology screens were positive for alcohol and/or drugs in 79 work-related deaths overall. Overall, alcohol was present in 26 (7%) work-related deaths and cannabis or amphetamines in 20 (6%). Incidents were mainly transport related. Alcohol and/or drugs were present in a significant portion of work-related deaths. Research is needed to determine the relative contribution of alcohol and drugs compared with other contributing factors to work-related deaths.

Processes of task performance as measured by the assessment of motor and process skills (AMPS): a predictor of work-related outcomes for adults with schizophrenia?

Objective: To determine whether the processes of task performance as measured by the Assessment of Motor and Process Skills (AMPS) would discriminate between the employment levels of adults with schizophrenia. Participants: Twenty adults with schizophrenia who were engaged either in competitive employment, supported employment, prevocational training, or nonvocational activities, participated in this exploratory study. Methods: Each participant completed the AMPS, the Positive and Negative Syndrome Scale (PANSS), the Addiction Severity Index (ASI), and theWorker Role Interview (WRI) to gather data about their occupational performance, symptoms, drug / alcohol use, and psychosocial / environmental factors that might influence their work related outcomes. Results: Analysis revealed a moderate correlation between the level of employment and the global scores of the process skills scale in the AMPS. Conclusions: This should be seen as preliminary evidence that beyond the basic cognitive functions, processes of task performance may also be a predictor of work related outcomes for this population. The results also highlighted the importance of considering personal causation and worker roles when assessing the work capacities of these clients. Finally, findings supported the four levels of employment used in this study, which appeared to form a continuum from nonvocational activities, prevocational training, supported employment, through to competitive employment.

Exploring the development and assessment of work-readiness using reflective practice in construction education.

It is well known that the construction industry is characterized by the need for practical knowledge and skill. However, this creates special challenges for universities in the development of work readiness in graduates. This research investigates the attitudes of students towards a course which was designed to develop work-readiness skills in construction management. The paper focuses on the distinctive issues associated with Work-Integrated Learning (WIL) using a formally assessed industry-mentored course of study. Past research shows that university degrees should promote reflective thinking since, in construction, it is necessary to make reflective judgements which deal with ill-defined problems. This is a generic capability that is needed by all graduates in knowledge-based occupations. The study utilized reflective practice to examine the perceptions of construction management students towards the development of attributes which were known to improve work skills. The students were asked to capture their reflections on their experiences in the form of reflective diaries, which were prepared weekly throughout the course. The results showed that the students expressed very positive views about their learning experiences. This occurred in spite of the challenges caused by the formal assessment processes that were undertaken as part of the course. This paper compares the student perceptions with the teachers’ reflections on the ability of traditional assessment methods to measure graduate attributes and work-readiness. The research explores the issues associated with assessing work-readiness skills in higher education. The findings suggest that student reflection is a necessary precondition to the development of effective work-readiness. In addition, the research concludes that more nontraditional assessment approaches are needed in construction programmes in order to develop the type of graduate required by the industry.

Student peer and self assessment in the context of work integrated learning : making it work

Students are now experiencing opportunities in practice education where their learning is facilitated by professionals of varied backgrounds thus leading to issues of how to assess student performance while on placement. Educators have had to re-think the way in which students’ performance is assessed and to integrate the key graduate attributes of critical reflection, self and peer assessments and feedback. Using recommendations by Mason (1999) in relation to a collaborative group model for workplace learning and ‘The Self-Directed Learning Model’ by Gaiptman and Anthony (1989) the Occupational Wellness and Life Satisfaction (OWLS) program encourages students to reflect on their experiences in an environment of self and peer evaluation, focussing on the process of learning rather than purely on outcomes. Students are required to complete a self and peer assessment of their learning using a nationally recognised fieldwork evaluation instrument and develop a practice portfolio consisting of learning contract and supporting evidence for their self-assessment. Qualitative and quantitative data was collected via a questionnaire to alumni. The most frequently identified skills that were valued by respondents were autonomy and independence. Other benefits identified were facilitation of self directed learning, and ability to problem solve with colleagues and to share learning. In a higher education environment where lifelong learning and the ability to work collaboratively are valued graduate attributes, a focus on peer and self assessment within the context of work integrated learning contributes to graduates who are well placed to work in both traditional and newer and emerging areas of practice.