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.

Burnout and the conservation of resources theory

This thesis examines, within the framework of the Conservation of Resources Theory, the development of burnout in a sample of Victorian nurses over a nine-month period. Results showed that work characteristics demonstrated different associations with burnout and that COR theory was partially successful as an explanatory framework.

Overcoming controllable and uncontrollable work difficulties : change environment or self?

This thesis examined the coping strategies used by a variety of employees including academics, secondary school teachers and supermarket workers. The results demonstrated that employees with higher job satisfaction tended to rely on active coping strategies rather than passive coping strategies.

Healthy or burnout

A model of stress, employee health and intention to quit, was tested among psychiatric nurses. Results indicated that organizational support and employees' sense of control positively mediate the stressor-health relationship at individual and organizational levels, while work-family conflict worsens employee health and increases intention to quit. The professional portfolio explores the association between depression and cognitive functioning, and its impact on the use of cognitive behavioural therapy in the treatment of depression.

Exploring the sociotechnical systems perspectives in global software development

Global software development teams expressed dissatisfaction with their structures. Job satisfaction was reduced by the inefficiencies of communication technologies and from the functional structures imposed by the management. This led to a reduced contextual understanding of projects which could be improved if employees were to participate in the work designs.

Exploring and reconceptualising the role of Victorian Catholic school principals

This research reinforced accounts of tension for school principals. It also provided new insights because an important finding was that, contrary to many reports of defection, principals wish to remain in the role. Greater support mechanisms and consideration of other principalship models emerged as important factors for enhanced job satisfaction.

Distraction and interaction in academic workspaces

This research investigated workspace satisfaction for academics and compared this with published results from commercial workers. Results show that academics are not satisfied with their workspace, and indicate that academics require different types of workspaces to commercial workers.

Scope of practice of occupational therapists working in Victorian community health settings

Background/aim: Current health policy places emphasis on community-based health care and it is expected that there will be an increase in the number of people receiving care in community settings. This study aimed to examine the profile and scope of practice of occupational therapists working in Victorian community health settings and the amount and type of health promotion activity incorporated into their role.
Method:  An anonymous postal questionnaire was sent to 205 community-based Victorian occupational therapists. One hundred and one (49.3% response rate) questionnaires were returned, with 72 respondents (35.1%) meeting study inclusion criteria. A descriptive research design was used to address study aims.
Results:  Results indicate that the majority of community health occupational therapists are experienced practitioners, have a varied scope of practice and report a high level of job satisfaction. Compared with previous studies, there is an increase in new graduate occupational therapists starting their career in community health settings, a greater number of part-time workers and a diversification of clinical and non-clinical roles. Barriers to practice that exist include high demand for service, limited funding and time spent on administrative tasks. Although health promotion was regarded as an important role of community health workers, a large number of therapists were not involved in this activity because of limited knowledge and clinical work taking priority.
Conclusion: Study findings have implications for occupational therapy training, and there is a clear need for input at policy level to address the significant resource allocation issues raised.

Improving employee outcomes in the public sector

Purpose – The purpose of this paper is to examine the efficacy of the demand-control-support model, augmented with employee perceptions of organisational justice and degree of met expectations.

Design/methodology/approach – Data were collected from 128 public sector employees working in a large state police force operating under many of the elements of new public management. Hierarchical multiple regression analyses were conducted using four indicators of occupational strain: employee wellbeing, job satisfaction, organisational commitment and intent to quit.

Findings – The results of this study suggest that the demand-control-support model has great utility in identifying those aspects of the work environment associated with employee strain. Job control and social support at work in particular were the most consistent predictors. In contrast, the expectation and justice variables failed to make significant contributions to the model in all but one analysis providing no support for the “injustice as stressor” perspective.

Research limitations/implications – Although a cross-sectional design was utilized, these results highlight the value of applying the parsimonious demand-control-support model to a wider set of outcomes, especially in a public sector environment.

Practical implications – The results emphasize the importance of the relatively neglected “softer” work characteristics support and control. In order to combat the ill-effects of organisational reforms and prompt a shift towards the public value approach, managers operating under elements of new public management should ensure that adequate social support at work is available and that employee control is commensurate with their demands.

Originality/value – This study examined an augmented demand-control-support model and identified that whilst perceptions of justice can influence employee attitudes and wellbeing, the demand, control, and support variables remain the most influential factors with regard to public sector employee attitudes and wellbeing.

Exploring multidimensional person-environment fit

The current study examines the validity of a multidimensional Person-Environment (PE) fit model proposed by Jansen and Kristof-Brown (2006). The overall aim of the paper is to test the model’s factor structure and influences upon outcome measures. A panel of organisational employees from a wide range of companies and locations were asked to complete a survey (n = 1875) measuring five discrete multidimensional facets of PE fit (Person-Organisation, Person-People, Person-Job, Person-Group and Person-Vocation) and three outcomes; organisational commitment, intention to leave and job satisfaction. The first sequence of analysis tested the proposed model using Confirmatory Factor Analysis (CFA) statistical approaches. Model comparisons showed that Jansen and Kristof-Brown’s original model in which the five facets of fit coalesce into a multidimensional variable was a poor fit with the data, but that a model in which the five facets of fit operate independently was a good fitting one. The second sequence of analysis found that the model without the multidimensional variable strongly predicted the outcomes of commitment, job satisfaction and intention to leave. This paper discusses the implication of this research in relation to the PE fit literature.

Testing a multidimensional theory of person-environment fit

The current study examines the validity of a multidimensional Person-Environment (PE) fit model proposed by Jansen and Kristof-Brown (2006). The overall aim of the paper is to test the model's factor structure and influences upon outcome measures. A panel of organizational employees from a wide range of companies and locations were asked to complete a survey (n = 1,875) measuring five discrete dimensions of perceptual PE fit (Person-Organization, Person-People, Person-Job, Person-Group, and Person-Vocation) and three outcomes (organizational commitment, intention to leave, and job satisfaction). The first sequence of analysis tested the proposed model using Confirmatory Factor Analysis (CFA) statistical approaches. Model comparisons showed that Jansen and Kristof-Brown's (2006) original model in which the five dimensions of fit coalesce into a multidimensional construct was a poor fit with the data, but that a model in which the five dimensions of fit operate independently fit the data well. The second sequence of analysis found that the model without the multidimensional construct strongly predicted the outcomes of commitment, job satisfaction, and intention to leave. This paper discusses the implication of this research in relation to the PE fit literature.

The roles, responsibilities and development needs of quality managers in Britain and Australia

This paper compares and contrasts the career experiences and development needs of 334 British quality managers compared with Australian quality managers based on two Australian surveys. The quality managers in both countries brought wide functional experience to their roles, with many coming in particular from production and operations and general management. In their current roles major sources of job satisfaction for managers in both countries were improving efficiency and problem solving, whereas aspects of employee relations was a source of least satisfaction. Both groups of quality managers utilised a very limited range of quality tools, the most popular being brainstorming, control charts and Pareto analysis, with virtually no mention of more sophisticated tools like Six sigma, which is in stark contrast to American managers. Also British and Australian managers showed little awareness in terms of their development needs for a broader background in quality, which could disadvantage their companies in global markets.

Investigating modifiable organizational factors relating to workability: a focus on gendered culture

This study aimed to investigate the relationships between workability, organizational factors and psychosocial factors related to worker health and wellbeing. The cross sectional study involved participants from a general worker population (N = 305). Surveys were distributed through participants' organizations. and completed online. Findings of this study. suggest that many of the factors that predict workability are in fact modifiable organizational factors. Findings suggested whilst individual factors remained important predictors of work ability, organizational nurturance values, leadership effectiveness, occupational stress and job satisfaction were significant organizational factors.

The joy of teaching

Why do people become teachers? Some of the reasons for entering science and mathematics teaching include: wanting to make a difference, good job conditions, liking young people, loving science and maths, being good at teaching, having had a good maths/science teacher, a shortage of teachers, and a love of learning.

We need good teachers, and especially teachers with good science and chemistry backgrounds. It is also true of all school levels, including primary. Job satisfaction and the joy of teaching are not enough. Everyone needs encouragement, acknowledgement and respect. Everyone needs to know that they and their work are valued. Teachers need these too. It is a good investment in the nation’s future.