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.

On the work-hardening behaviour of a high manganese TWIP steel at different deformation temperatures

In the current study, the work-hardening behaviour of a high manganese TWIP steel was investigated at different deformation temperatures. At room temperature, the steel exhibited an excellent combination of mechanical properties due to a unique work-hardening behaviour. There were four distinct stages observed in the work-hardening behaviour as a result of complex dynamic strain induced microstructural reactions consisted of dynamic recovery, dislocation dissociation, stacking fault formation, mechanical twining and dynamic strain aging. An increase in the deformation temperature significantly influenced the microstructure evolution, resulting in a remarkable alteration in the work-hardening behaviour. Consequently, the mechanical properties of the TWIP steel were gradually deteriorated with the deformation temperature. The mechanical twins appeared to have a restricted influence on the work-hardening behaviour of the TWIP steel at room temperature and remarkably diminished with the temperature. The enhanced work-hardening behaviour was mostly attributed to the interaction of glide dislocations with stacking faults.

Transformational leadership and the work outcomes of Chinese migrant workers: The mediating effects of identification with leader

This study examines the mediating influence of identification with leader on the relationship between follower perceptions of transformational leadership behavior and their work outcomes, using data obtained from migrant workers and their supervisors in a large manufacturing company located in south-eastern China. Hierarchical regression analysis revealed that transformational leadership was positively related to the affective commitment and job performance of followers, and negatively related to their turnover intentions. In contrast, no significant influence was found of transformational leadership on the innovative behavior of followers. Subsequent analysis revealed that identification with leader mediated the relationship between transformational leadership and follower attitudes, but did not mediate the relationship between transformational leadership and follower job performance. These findings highlight the importance of cultural and wider contextual influences on the processes by which leadership impacts on the work outcomes of migrant workers in the Chinese manufacturing industry. The managerial implications of these findings are discussed and suggestions for future research provided.

Beyond the power of one : redesigning the work of school principals

There is mounting international research evidence that the work of school principals is increasingly difficult, time consuming and more unattractive to prospective applicants. We suggest that the solution to this situation lies in redesigning the work that principals do. Using the New London Group’s (1996) definition of design as both process and product and as a hybrid of existing resources, we offer five cases of redesign: distributed pedagogical leadership, co-principalship, shared principalship, multi-campus principalship, and community-based principalship. We argue that these examples show that redesigns that focus on the school, rather than on the work of the principal, have more far-reaching effects, but are also much more vulnerable to context. We propose three emerging principles for redesign viz. developing a strong warrant for redesign, attending to infrastructure and building organic relations between school and community.

The impact of textile wet colouration on the environment in 2011

Wet textile colouration has the highest environmental impact of all textile processing steps. It consumes water, chemicals and energy and produces liquid, heat and gas waste streams. Liquid effluent streams are often quite toxic to the environment. There are a number of different dyeing processes, normally fibre type specific, and each has a different impact on the environment. This research investigated the energy, chemical and water requirements for the exhaust colouration of cotton, wool, polyester and nylon. The research investigated the liquid waste biological and chemical oxygen demand, salinity, pH and colour along with the energy required for drying after colouration. Polyester fibres had the lowest impact on the environment with lowest water and energy consumption in dyeing, good dye bath exhaustion, the lowest salinity levels in their effluent, relatively neutral pH effluent and low energy in drying. The wool and nylon had similar dye bath requirements and outputs however the nylon could be dyed at far lower liquor ratios and hence provided better energy and water use figures. The cotton and wool required high energy consumption in drying after colouration. Cotton performed poorly in all of the measured parameters.

The impact of textile wet colouration on the environment in 2011

Wet textile colouration has the highest environmental impact of all textile processing steps. It consumes water, chemicals and energy and produces liquid, heat and gas waste streams. Liquid effluent streams are often quite toxic to the environment. There are a number of different dyeing processes, normally fibre type specific, and each has a different impact on the environment. This research investigated the energy, chemical and water requirements for the exhaust colouration of cotton, wool, polyester and nylon. The research investigated the liquid waste biological oxygen demand, total organic carbon dissolved solids, suspended solids, pH and colour along with the energy required for drying after colouration. Polyester fibres had the lowest impact on the environment with low water and energy consumption in dyeing, good dye bath exhaustion, the lowest dissolved solids levels in waste water, relatively neutral pH effluent and low energy in drying. The wool and nylon had similar dyebath requirements and outputs however the nylon could be dyed at far lower liquor ratios and hence provided better energy and water use figures. Cotton performed badly in all of the measured parameters.

Developing teachers of inquiry: an emerging humanities model of inquiry (HMI)

Inquiry pedagogies have been an integral mode by which understandings connected to the Humanities have been developed in primary classrooms. For the purposes of this paper, the Humanities incorporates areas of learning associated with Civics and Citizenship, History, Geography and Economics. In primary classrooms, these discipline areas have often been taught in interdisciplinary ways through other iterations such as Social Studies and Studies of Society and Environment. This paper is a reflection on the work with pre-service teachers in a quest to disrupt more traditional and transmissive pedagogies for teaching and learning in this area. It proposes a new way of conceptualising inquiry for rigorous and disciplinary learning.

Preparing early childhood professionals to work with parents: the challenges of diversity and dissensus

This article examines how early childhood staff in diverse circumstances negotiate relationships with parents. It draws on interviews with staff in two rural and three urban communities in Australia, who were asked about their parent communication practices, their experiences of these practices, and their preferences within these practices. Their responses were analysed in the light of international research showing the importance of creating strong interpretive communities between staff and parents but consistent staff anxiety about their relationships with parents. The paper explores the extent to which staff's different approaches to communicating with parents can create sustainable interpretive communities between them, and it highlights some implications for staff training and development around parent involvement.

Dusting off the epidemiological triad: could it work with obesity

The search for effective ways of dealing with obesity has centred on biological research and clinical management. However, obesity needs to be conceptualized more broadly if the modern pandemic is to be arrested. The epidemiological triad (hosts, agent/vectors and environments) has served us well in dealing with epidemics in the past, and may be worth re-evaluating to this end. Education, behaviour change and clinical practices deal predominantly with the host, although multidisciplinary practices such as shared-care might also be expected to impact on other corners of the triad. Technology deals best with the agent of obesity (energy imbalance) and it's vectors (excessive energy intake and/or inadequate energy expenditure), and policy and social change are needed to cope with the environment. The value of a broad model like this, rather than specific isolated approaches, is that the key players such as legislators, health professionals, governments and industry can see their roles in attenuating and eventually reversing the epidemic. It also highlights the need to intervene at all levels in obesity control and reduces the relevance of arguments about nature vs. nurture.


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