公共会计中远程新人的社会化:经验丰富的四大专业人士视角下的挑战和最佳实践

IF 2.2 4区 管理学 Q2 BUSINESS, FINANCE Accounting Horizons Pub Date : 2023-08-10 DOI:10.2308/horizons-2022-124
C. Bailey, Derek Dalton, Nancy L. Harp, T. J. Phillips
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引用次数: 0

摘要

会计师事务所越来越多地提供远程或混合工作选择,以吸引合格的专业人士,但他们也必须有效地让新员工社交,以培养和留住他们。本研究探讨远程工作对新人社会化的影响。我们没有调查那些对“成功”社会化意味着什么不太了解的远程新人,而是询问了122名经验丰富的四大专业人士,了解新冠肺炎大流行期间远程工作对社会化的影响。受访者报告说,远程工作对社会化的各个方面都产生了影响。尽管参与者认为新来者能够远程学习技术技能(例如,如何完成工作任务),但他们了解公司期望(例如,客户互动)的能力较弱。参与者认为,远程新来者不太能与同事和客户建立联系,也不太忠于自己的公司。讨论了远程社会化的最佳实践(例如,虚拟审计室),以帮助会计师事务所。
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Socializing Remote Newcomers in Public Accounting: Challenges and Best Practices from the Perspective of Experienced Big 4 Professionals
Accounting firms increasingly provide remote or hybrid work options to attract qualified professionals, but they must also effectively socialize new employees to develop and retain them. This study explores the effect of remote work on newcomer socialization. Rather than surveying remote newcomers who have less understanding of what “successful” socialization means, we ask 122 experienced Big 4 professionals about the impact of remote work during the COVID-19 pandemic on socialization. Respondents report that every aspect of socialization is impacted by remote work. Although participants perceive that newcomers are able to learn technical skills (e.g., how to complete work tasks) remotely, they are less able to learn about firm expectations (e.g., client interactions). Participants believe remote newcomers are less able to form bonds with coworkers and clients and are less committed to their firm. Best practices for remote socialization are discussed (e.g., virtual audit rooms) to assist accounting firms.
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来源期刊
Accounting Horizons
Accounting Horizons BUSINESS, FINANCE-
CiteScore
3.80
自引率
4.00%
发文量
40
期刊介绍: Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.
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