Canadian accountants: examining workplace learning
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Purpose This paper seeks to examine workplace learning strategies, learning facilitators and learning barriers of public accountants in Canada across three professional levels – trainees, managers, and partners. Design/methodology/approach Volunteer participants from public accounting firms in Nova Scotia and New Brunswick completed a demographic survey, a learning activities survey, a learning barriers survey, and a learning facilitators survey. Quantitative analysis provided total scores for key variables and compared these across the three levels. Findings The paper finds that accountants across different levels use a variety of formal and informal learning strategies, although informal strategies predominate. Accountants encounter numerous facilitators and barriers. There are variations in strategies, barriers and facilitators based on professional level; for example, trainees make more use of e‐learning than do either managers or partners. Research limitations/implications Future research could focus on the efficacy of accountants' formal and informal learning strategies as well as how e‐learning can be appropriately managed and utilized. Practical implications Allocation of work and relationships with people are important to the learning process and should be considered in work assignments. One implication is to encourage informal learning and provide appropriate learning activities and feedback so that informal learning is maximized. There could also be more emphasis placed on assisting partners and managers in developing their roles as coaches and mentors. Originality/value The paper provides information on workplace learning for an understudied group of professionals in a Canadian context.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.002 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it