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An examination of status-risk and personality variables of practicing public accountants and accounting academicians as explanations of receptivity/resistance to innovations.

机译：检验执业会计师和会计院士的身份风险和人格变量，以解释对创新的接受性/抵抗性。

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摘要

The design of this study had two purposes: (1) to test the receptivity/resistance of practicing public accountants and accounting academicians to a selected group of accounting innovations and (2) to develop a model to explain the receptivity/resistance level discovered, based on isolating, identifying, and profiling the strength of status-risk and personality variables of accountants.;Data collection for this study was achieved through a survey research approach. A self-reporting questionnaire was mailed to 400 practicing certified public accountants and 400 accounting academicians. The research instrument included semantic differentials measuring receptivity and perceived risk for the four innovations selected for inclusion in this study. These innovations addressed periodic reexamination for CPAs, differential accounting principles for large and small businesses, financial forecast attestation, and the specialization certification issue. Additional items in the questionnaire were incorporated to gain information on threats to job attributes, demographic data, and personality variables (as measured by the short form of the Rokeach Dogmatism Scale, the Dye Local-Cosmopolitan Scale, and the Trumbo Work-Related Change Scale).;Data were obtained from 228 accounting academicians and 270 accounting practitioners in the four state region of Arkansas, Kansas, Missouri, and Oklahoma.;Findings of this research indicated that status variables accounted for the most variance in explaining receptivity, with perceived risk as the greatest single contributor for each innovation. The preponderance of the evidence in this study demonstrated that status and risk perception variables were stronger determinants of receptivity than personality.;Additional findings indicated that innovations were responded to individually with varying degrees of receptivity, as demonstrated by the lack of significant correlations found between receptivity scores for each innovation. Moderate to high correlations were found between receptivity to innovation, perceived risk, and threat to job attributes variables in support for the status-risk explanation of receptivity. Data reduction through factor analysis also yielded two very interesting threat variables. These factors, which captured the commonalities of nine threats to job attributes associated with innovations, are: (1) an ego-reward factor and (2) a time-constraint factor.
机译：本研究的设计具有两个目的：（1）测试执业会计师和会计院士对选定的一组会计创新的接受度/抵抗力；以及（2）根据所发现的模型来解释所发现的接受度/抵抗力水平的模型隔离，识别和分析会计师的状态风险和人格变量的强度。；本研究的数据收集是通过调查研究方法实现的。一份自我报告调查表已邮寄给400名执业注册会计师和400名会计院士。该研究工具包括语义差异，这些差异测量了被选择纳入本研究的四种创新的接受度和感知风险。这些创新解决了CPA的定期重新检查，大型和小型企业的差异会计原理，财务预测证明以及专业认证问题。问卷中的其他项目已合并，以获取有关工作属性，人口统计学数据和人格变量的威胁的信息（以Rokeach教条主义量表，Dye Local-Cosmopolitan量表和Trumbo与工作相关的变化量表的简称表示） ）;数据来自阿肯色州，堪萨斯州，密苏里州和俄克拉荷马州四个州的228名会计院士和270名会计从业人员;;研究结果表明，状态变量在解释接受能力和感知风险方面占最大差异作为每个创新的最大贡献者。这项研究中的大量证据表明，状态和风险感知变量是比人格更强的决定性决定因素;;其他发现表明，创新对个体具有不同程度的接受能力，这表明接受能力之间缺乏显着相关性每次创新得分。在对创新的接受能力，感知的风险和对工作属性变量的威胁之间发现了中等到高度的相关性，以支持对接受能力的状态风险的解释。通过因素分析减少数据还产生了两个非常有趣的威胁变量。这些因素捕获了与创新相关的九种工作属性威胁的共性，它们是：（1）自我奖励因素和（2）时间限制因素。

著录项

  • 作者

    Bean, LuAnn G.;

  • 作者单位

    University of Arkansas.;

  • 授予单位 University of Arkansas.;
  • 学科 Accounting.
  • 学位 Ph.D.
  • 年度 1989
  • 页码 299 p.
  • 总页数 299
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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