Readiness for Change in Public Accounting Firms

Authors

  • Richard J. Walstra Dominican University

DOI:

https://doi.org/10.33423/jabe.v24i1.5007

Keywords:

business, economics, attitudes toward change, change readiness, public accounting

Abstract

The accounting profession continually faces the dynamics of change. Changes such as globalization and growth in technology have significant impact; however, prior research on change in the profession has been limited. This study examined individual attitudes toward change as an indication of employee readiness. The paper presents the findings of an empirical study using the Attitudes toward Change Instrument. The instrument explores cognitive, affective, and behavioral attitudes toward change. A quantitative survey was conducted within a multi-national accounting firm and included audit staff from member firms in Australia, Canada, and the United States. The findings indicate individuals, particularly at the leadership level, have a positive attitude toward change.

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Published

2022-02-24

How to Cite

Walstra, R. J. (2022). Readiness for Change in Public Accounting Firms. Journal of Applied Business and Economics, 24(1). https://doi.org/10.33423/jabe.v24i1.5007

Issue

Section

Articles