Investigation of the effects of microcomputers on the work of professional accountants

Information technology research over the past two decades suggests that the installation and use of computers fundamentally affects the structure and function of organisations and, m particular, the workers in these organizations. Following the release of the IBM Personal Computer in 1982, microcomputers have become an integral part of most work environments. The accounting services industry, in particular, has felt the impact of this ‘microcomputer revolution’. In Big Six accounting firms, there is almost one microcomputer for each professional accountant employed, Notwithstanding this, little research has been done on the effect of microcomputers on the work outcomes of professional accountants working in these firms. This study addresses this issue. It assesses, in an organisational setting, how accountant’ perceptions of ease of use and usefulness of microcomputers act on their computer anxieties, microcomputer attitudes and use to affect their job satisfaction and job performance. The research also examines how different types of human-computer interfaces affect the relationships between accountants' beliefs about microcomputer utility and ease of use, computer anxiety, microcomputer attitudes and microcomputer use. To attain this research objective, a conceptual model was first developed, The model indicates that work outcomes (job satisfaction and job performance) of professional accountants using microcomputers are influenced by users' perceptions of ease of use and usefulness of microcomputers via paths through (a) the level of computer anxiety experienced by users, (b) the general attitude of users toward using microcomputers, and (c) the extent to which microcomputers are used by individuals. Empirically testable propositions were derived from the model to test the postulated relationships between these constructs. The study also tested whether or not users of different human-computer interfaces reacted differently to the perceptions and anxieties they hold about microcomputers and their use in the workplace. It was argued that users of graphical interfaces, because of the characteristics of those interfaces, react differently to their perceptions and anxieties about microcomputers compared with users of command-line (or textual-based) interfaces. A passive-observational study in a field setting was used to test the model and the research propositions. Data was collected from 164 professional accountants working in a Big Six accounting firm in a metropolitan city in Australia. Structural equation modelling techniques were used to test the, hypothesised causal relationships between the components comprising the general research model. Path analysis and ordinary least squares regression was used to estimate the parameters of the model and analyse the data obtained. Multisample analysis (or stacked model analysis) using EQS was used to test the fit of the model to the data of the different human-computer interface groups and to estimate the parameters for the paths in those different groups. The results show that the research model is a good description of the data. The job satisfaction of professional accountants is directly affected by their attitude toward using microcomputers and by microcomputer use itself. However, job performance appears to be only directly affected by microcomputer attitudes. Microcomputer use does not directly affect job performance. Along with perceived ease of use and perceived usefulness, computer anxiety is shown to be an important determinant of attitudes toward using microcomputers - higher levels of computer anxiety negatively affect attitudes toward using microcomputers. Conversely, higher levels of perceived ease of use and perceived usefulness heighten individuals' positive attitudes toward using microcomputers. Perceived ease of use and perceived usefulness also indirectly affect microcomputer attitudes through their effect on computer anxiety. The results show that higher levels of perceived ease of use and perceived usefulness result in lower levels of computer anxiety. A surprising result from the study is that while perceived ease of use is shown to directly affect the level of microcomputer usage, perceived usefulness and attitude toward using microcomputers does not. The results of the multisample analysis confirm that the research model fits the stacked model and that the stacked model is a significantly better fit if specific parameters are allowed to vary between the two human-computer interface user groups. In general, these results confirm that an interaction exists between the type of human-computer interface (the variable providing the grouping) and the other variables in the model The results show a clear difference between the two groups in the way in which perceived ease of use and perceived usefulness affect microcomputer attitude. In the case of users of command-line interfaces, these variables appear to affect microcomputer attitude via an intervening variable, computer anxiety, whereas in the graphical interface user group the effect occurs directly. Related to this, the results show that perceived ease of use and perceived usefulness have a significant direct effect on computer anxiety in command-line interface users, but no effect at all for graphical interface users. Of the two exogenous variables only perceived ease of use, and that in the case of the command-line interface users, has a direct significant effect on extent of use of microcomputers. In summary, the research has contributed to the development of a theory of individual adjustment to information technology in the workplace. It identifies certain perceptions, anxieties and attitudes about microcomputers and shows how they may affect work outcomes such as job satisfaction and job performance. It also shows that microcomputer-interface types have a differential effect on some of the hypothesised relationships represented in the general model. Future replication studies could sample a broader cross-section of the microcomputer user community. Finally, the results should help Big Six accounting firms to maximise the benefits of microcomputer use by making them aware of how working with microcomputers affects job satisfaction and job performance.

Chaos rules : an exploration of the work of instructional designers in distance education

This thesis provides an examination of the work of instructional designers in distance education, through the conceptual lens of chaos theory. Chaos theory was chosen as an analytical tool because of its ability to reveal the patterns and processes of complex systems as they move between order and turbulence. Recent work in the social sciences, specifically literary theory, has provided impetus for applications of chaos theory to educational settings. Specifically, chaos theory is used to analyse eight case studies of projects volunteered by instructional designers working in five institutions in Hong Kong and Australia. Data were gathered over a period of months with each participant, chiefly through interviews, but also involving diary accounts, electronic mail and letters. The methodology was thus qualitative, specifically informed by Eisner's vision of the ‘critical connoisseur’. Eisner equates an ‘enlightened eye’ with attainment of the skills of a critical connoisseur. First, an effective qualitative researcher must develop connoisseurship, the art of appreciation. On its own, though, connoisseurship is not enough; it is a private act, and thus needs a public face or presence. Criticism is this link, criticism being the art of disclosure. The critical connoisseur aims to help others to increase perception and deepen understanding of an educational situation or event. In addition to the empirical work, a parallel strand of this thesis investigates the theory and reported practice of instructional design. A brief history of instructional design is presented, along with discussion of acknowledged deficiencies of current theory and approaches. Recent reported investigations of both theory and practice are analysed from the viewpoint of chaos theory. Examination of key contributions in the literature of instructional design and distance education reveals considerable resonance between these contributions and the fundamental properties of chaotic systems. Links are made, in both the theoretical and empirical strands, between instructional design and the behaviour of dissipative structures, attractors and the process of bifurcation. Use is also made of the time-dependent nature of chaos theory as a theory of becoming, rather than one of being. The thesis comprises eight chapters, two appendices and a references section. The introductory chapter explains the research problem, and outlines the structure of the thesis. Methodological considerations are left until after an assessment of instructional design literature and (reported) practice. This deliberately theoretical investigation (Chapters 2 and 3) comprises the first of the parallel strands that are presented. The basic conclusions are that instructional design theory has not been particularly helpful to or used by instructional designers, and that chaos theory might provide an alternative way of viewing instructional design practice. The other parallel strand is the empirical work, which for four chapters outlines the methodology and my findings concerning the role of instructional designers in distance education. The methodology is detailed in Chapter 4. Chapter 5 establishes the contexts of the participants, by examining their backgrounds and introductions to their roles. It also investigates their views on their role and status within their institutions and with working colleagues. Chapter 6 is an exploration of the major issues that influenced the work of the instructional designers. These are the issues that arose naturally in the interviews as the participants outlined the development and interactions that took place on a day to day basis. Time emerges as a key influence in their work, and its effects on the projects are outlined and analysed. The ways that instructional designers give advice to those with whom they work is also investigated. The next chapter continues consideration of their work, but this time as they reflect on their role and its demands. This includes their reactions to the various metaphors that have appeared in the literature, along with those that they introduced into our discussions. The links that are established between the two parallel strands are drawn more explicitly in the final chapter, Chapter 8, which is a notion of what a model of instructional design based on my conclusions might resemble. It summarises the evidence that it is not necessarily by striving for order—in fact quite the opposite — during key periods of course development, that leads to creative outcomes. The introduction of uncertainty and turbulence does, in some cases and under some conditions, move the system to a higher level. The image that is offered from chaos theory is that of time-bound dissipative structures, interacting with their open environment at far-from-equilibrium conditions, and transforming themselves from disorder to order through bifurcation. The role of strange or chaotic attractors is highlighted in the process. The first appendix gives background information in terms of the methodology. The second is the heart of the data upon which the thesis draws. That is, the second appendix outlines the case studies of the participants. Most are short summaries, but the final one is a detailed study, tracing the progress of the design and development of a subject in distance education.

Communities of practice in Academe (CoP-iA) : understanding academic work practices to enable knowledge building capacities in corporate universities

A form of voluntary workplace engagement, communities of practice are characterised in literature as providing entities with the potential to harness the multiplier effects of collaborative processes by building on informal networks within entities. As knowledge building and sharing institutions it would be reasonable to presume that communities of practice activities have been embraced to facilitate a level of connectedness and engagement in a university context. However, evidence from the Australian higher education environment suggests that the enlistment of communities of practice processes by universities faces a number of challenges that are peculiar to academe. We suggest that academic knowledge work practices are significantly different from the business/industry related applications of communities of practice and that an understanding of the unique aspects of such practices, together with the impediments posed by a 'corporate university' model, require acknowledgment before the knowledge building and sharing aspects of communities of practice activities in academia can emerge.

Evaluating artistic work : balancing competing perspectives

The artist is frequently uncertain, when he or she begins to create a work, how the completed work will look or sound. However, the corporate business model, which is premised on a rational and instrumental worldview, suggests that in a market environment, art should be evaluated objectively, based on clearly stated and measurable objectives - often prior to that work being commenced. This paper explores the difficulties that art has in fitting into a corporatist worldview. First, the paper examines the historical materialization of the corporate model, and how it has infiltrated non-profit arts. Second, the paper investigates the likely reasons as to why instrumental rationality and managerialism have been embraced so enthusiastically by bureaucrats, arts marketers and funders. And third, the paper suggests a research approach by which artists, managers and audiences can evaluate art within a framework that is sympathetic to the art and the artist.

Did workchoices deliver? Evidence from survey data

The introduction of the Workplace Relations (WorkChoices) Amendment Act 2005 (Cwlth) proved to be one of the most contentious changes to federal labour law in Australia's history. There is considerable debate as to whether it fulfilled the government's expectations of giving 'flexibility' and 'choice' to both employees and employers or whether it resulted in an overall deterioration in working conditions. In order to assess the impact of WorkChoices on Australian businesses and their employees, this study reports data from a survey of 5,600 human resource professionals throughout Australia. Despite the limitations of the survey, the survey evidence reveals that most human resource professionals did not report any significant changes in productivity, job creation or work family balance as a consequence of the new workplace laws. Moreover, only a minority expected an improvement over the next 3 years.

Re-considering Type A personality as a risk factor for angina: interactions with perceived effort-reward imbalance at work

This study investigates the role of Type A personality in the effort-reward imbalance (ERI) model (n=899 operational police). Moderated multiple regression analyses, including tests for curvilinear effects, revealed that the model significantly predicted self-reported angina. Two interactions between Type A subscales and the effort-reward imbalance variables were significant. The findings support recent arguments that the pathogenic component of Type A is hostility, and suggest that both overt and covert hostility can have differential effects on employee perceptions of effort-reward imbalance.

Animals in international development, poverty reduction and sustainable livelihoods

This paper explores the role and percept¡ons of an¡mals in internat¡onal development efforts and the possible contradictions between differing priorities of agencies involved in internat¡onal charitable efforts. The description ofthe differing descriptions of purposes in the (England and Wales) Charities Act of 2006 prov¡des a good starting point. There are many available purposes for charities, and although having one purpose does not preclude a second, organizations concerned with animal welfare appear to be quite d¡stinct from those work¡ng for poverty alleviation in the developing world. A fun and novel gift of a donkey may equally be perceived as a cruel, environmentally unsustainable and misguided development effort, a valuable asset for a household, or a burden to a household struggling to feed existing mouths..... This paper questions the underlying tensions between human development, animal welfare, and poverty alleviation exploring cultural tensions, philosophical tens¡ons and where areas of common ground may be found.

The quality of life of single mothers making the transition from welfare to work

This study examined the quality of life of single mothers making the mandatory transition from welfare to work. The Australian government purported that the benefits of making this transition would include higher incomes, better social participation, and improved wellbeing. It is currently unknown, however, how single mothers currently engaged in welfare to work programs evaluate their quality of life. Quality of life scores for 334 single mothers engaged in welfare to work in Australia were compared with normative data. Participants reported significantly lower quality of life scores than the general population for all quality of life domains, highlighting the need to carefully examine welfare to work policies to ensure they promote participants' quality of life.

Global education, travel and new imaginaries for teachers' work

This study investigated how teachers‘ knowledge and identities are influenced through their experience of travel. Understanding how teachers make meaning from and respond to travel revealed aspects of knowledge creation and identity formation. Set within contexts of globalisation, the study also investigated global education through analysis of changing definitions and meanings by taking an historical stance.
Through qualitative methodology semi-structured interviews were conducted with two teachers who had recently been on a study tour. The other form of data collection included a collection of four ‗travel‘ stories written by the researcher. The social imaginary was the concept employed to explain and analyse the impact of travel on teachers work and lives.

This small case study of three participants provided a depth of responses to the following three research questions.
1. What is global education?
2. How does the experience of travel shape teachers‘ work and identities?
3. How does teachers‘ work reconfigure global education?
The findings from this study revealed that global education has shifted from a position of marginality in curriculum and teaching practices to a more central location in education policies. The analysis of participants‘ responses to travel as a feature of globalisation, revealed new knowledge, additional teaching pedagogies and greater awareness of stereotypes both held and disclosed from students. The practices and thinking described by participants were consistent with calls for greater cosmopolitan teaching.

This study contributed understanding about how teachers embed global imaginaries in their teaching. This in turn builds understanding around how globalisation is reshaping local contexts and individuals‘ thinking and being. The findings challenge global education as a discrete framework and suggest teachers‘ experiences as influential on education now in a global world. The study confirms that globalisation is reshaping educators‘ work and lives towards a global education.

Reinventing liberatory practice : how do we work with groups of which we are not a part?

The research that informed this paper asked: how can we work as allies of groups of which we are not a part? This question is particularly focused on work with people who have experienced colonisation by those who are aligned (by race, class, gender, culture or position) with the colonisers or oppressors. The research brings together literature in the fields of community work, adult education, and feminist and postcolonial theory, with Indigenous viewpoints and experience. An analysis of Indigenous viewpoints identified a range of key ideas about achieving social change.

These ideas are developed into several frameworks, two of which will be discussed here. The first framework offers a way of conceptualising work against oppression and proposes that it must involve a focus on fostering emancipatory agency. Emancipatory agency involves the capacity to know and to act towards social justice ends via meaning making which follows ethical criteria. An ethics of meaning making is proposed which includes a focus on: multiplicity and difference; the partial nature of all knowings; the context / situatedness of meaning; and the critical / reflective attitude in meaning making. This type of agency is dependent on the process of transformative dialogue which is inherently communal and is based on four micro processes: affirming the O/other; encountering, exploring and experiencing of multiple and partial views; moving between positions of self and others; and enacting meaning into the world. A second framework operationalises these ideas in the field of community development, and offers a method of practice.

Supervision among mental health workers in the ACT

There is a common perception among mental health professionals of the purpose of clinical supervision. However, only two-thirds of professionals in the ACT currently receive regular supervision with comparisons between nurses and allied health workers showing few differences in experience, training, access and barriers to supervision, both supervisees and supervisors.

Cultural connections across time and place : Wardell's late 19th century Genazzano FCJ College Kew

The Catholic Church was profoundly affected by the 1872 Victorian Education Act, which made education secular, compulsory and free, and led to the withdrawal of state aid to religious schools. In order for the Church to run its own schools, it had to look overseas for help and invited religious teaching orders, such as the Faithful Companions of Jesus (FCJs) to set up schools in Victoria, Australia. In many instances purpose built buildings were designed by architects. William Wardell was well established in private practice in Sydney when he designed the new Convent and School, Kew, Victoria, for the FCJ Sisters, in the late 1880s. Building commenced just before the crash of Marvellous Melbourne. Less than half of the total concept of Wardell’s original plan was built. It opened for business in April 1891. Today this building forms the heart of the contemporary Genazzano FCJ College Kew. Many histories intersect in this commission. The vision for Catholic education in Victoria in the late 19th century is critical. The FCJs charism and their experience of teaching in Europe, in France, England, Ireland, Italy and Switzerland, provides a model for their work in Australia. At this time the importance of architecture to society is made manifest in education and its demands on building: if learning is valued then buildings should reflect this, for public buildings can shape morality. Wardell was trained as a Gothic Revival architect and his building participates in a broader medieval and Gothic tradition. Wardell’s original plan for this late Victorian Gothic style asymmetrical three-storeyed building, was designed to integrate a convent, school, chapel, and dormitories. This paper considers architectural history from diverse perspectives, educational, social, religious, economic and political, recognising the complexity of this project and the people who played a part in its conception and realisation.